
    Before the Third Division,
    January 15, 1958
    No. 61471.
    The Borregaard Co., Inc., and F. L. Kraemer & Co. v. United States,
    protests 282920-K, etc. (New York).
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respect as those the subject of R. J. Saunders & Co., Inc. v. United States (37 Cust. Ct. 267, C. D. 1834), the collector was directed to reliquidate the entries, assessing duty upon the basis of the unit appraised value per conditioned pound or kilo, multiplied by the total number of conditioned pounds or kilos in each shipment.  