
    No. 59013.
    protest 215448-K (New York).
    Alltransport, Incorporated v. United States,
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of goat and sheep leather imported to be used in the manufacture of boots, shoes, or footwear, and that the facts are similar in all material respects to those the subject of Max Rosenberg v. United States (32 Cust. Ct. 295, C. D. 1616), the claim of the plaintiff was sustained.  