Opinion by
Cline, J.
It was stipulated that certain items of the merchandise, limited to the quantity referred to in the stipulation under the title "Regulations; complied with as to the following weights," i. e., 80,000 pounds in entry 0854, are the same in all material respects as the merchandise passed upon in Tower & Sons v. United States (14 Cust. Ct. 94, C. D. 919). The claim for free entry was sustained to this extent.