¶1Opinion by
¶2In accordance with stipulation of counsel that the kidskin plates are similar in all material respects to those the subject of Kung Chen Fur Corp. v. United States (29 Cust. Ct. 266, C. D. 1480), the claim for free entry under paragraph 1681 was sustained.
¶3dissented for the reasons set forth in his dissenting opinion in C. D. 1480, supra.