
    Before the Second Division,
    December 1, 1955
    No. 59499.
    protests 185684-K, 187288-K, and 187210-K (Galveston).
    R. W. Smith v. United States,
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of seamless steel A. P. I. casings similar in all material respects to those the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C. D. 1577), the claim of the plaintiff was sustained.  