
    Before the Second Division,
    April 25, 1947
    No. 51674.
    Protests 42114-K, etc., of Siegfried & Co. et al. (Seattle).
   Opinion by

Kincheloe, J.

It was stipulated that the merchandise in question is the same in all material respects as that which was held dutiable at 30 percent under paragraph 1413 in Abstracts 51224 and 51264. In accordance therewith the claim of the plaintiffs was sustained.  