
    Before the Third Division,
    October 11, 1945
    No. 50580.
    Protest 117865-K of Thermal Syndicate, Ltd. (New York).
   Opinion by

Ekwall, J.

It was stipulated that the merchandise is the same in all material respects as the silica the subject of Thermal Syndicate, Ltd. v. United States (12 Cust. Ct. 205, C. D. 855). In accordance therewith the merchandise was held properly free of duty under paragraph 1775 as claimed.  