
    No. 57619.
    Dolliff & McGrath v. United States,
    protests 165438-K, etc. (Portland, Maine).
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of hair-on leather, a side upper leather made from calfskins, not in a form or shape suitable for conversion into footwear, the same in all material respects as that the subject of Carey & Skinner, Inc. v. United States (29 Cust. Ct. 8, C. D. 1436), the claim of the plaintiff was sustained.  