
    No. 59173.
    protest 240388-K (New York).
    Wood, Niebuhr & Co. v. United States,
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of smoked sardines, packed in oil, but neither skinned nor boned, and valued at over 18 but not over 23 cents per pound, including the weight of the immediate container, the claim of the plaintiff was sustained.  