¶1Opinion by
¶2It was stipulated that the merchandise consists of glued stock pine lumber of a length, width, and thickness which is recognized in the trade as lumber, if of 1-pieee material. Applying the principle of the decision in B. A., McKenzie & Co., Inc. v. United States (39 Cust. Ct. 52, C.D. 1903) to the stipulated facts, the claim of the plaintiff was sustained.