
    No. 61366.
    protests 302794-K (B), etc. (New York).
    W. J. Byrnes & Co. of N. Y., Inc., and Yanowitch Fur Corp. et al. v. United States,
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the items marked “L” consist of lambskin plates similar in all material respects to those the subject of Prime Fur Corp. v. United States (37 Cust. Ct. 83, C. D. 1802), the claim for free entry under paragraph 1681 was sustained.

Mollison, J.,

dissented for the reasons set forth in his dissenting opinion in C. D. 1802, supra.  