¶1Opinion by
¶2In accordance with stipulation of counsel that the merchandise consists of lambskin plates the same in all material respects as those the subject of A. S. Gold & Bro., Inc., v. United States (33 Cust. Ct. 120, C. D. 1643), the claim for free entry under paragraph 1681 was sustained.
¶3dissented for the reasons set forth in his dissenting opinion in C. D. 1643, supra.