
    Before the Third Division,
    December 23, 1952
    No. 57003.
    protest 17394-K (San Francisco).
    Matson Navigation Co. v. United States,
   Opinion by

Ekwall, J.

For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.  