
    Before the First Division,
    January 26, 1954
    No. 57787.
    protest 165085-K (New York).
    Schneider Bros. & Co., Inc., a/c James A. Merkel v. United States,
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the kidskins plates are similar in all material respects to those the subject of Kung Chen Fur Corpn. v. United States (29 Cust. Ct. 266, C. D. 1480), the claim for free entry under paragraph 1681 was sustained. . .

Ford, J., concurred.

Mollison, J., dissented for the reasons set forth in his dissenting opinion in C. D. 1480, supra.  