Opinion by
Tilson, J.
When this case was called for trial counsel agreed that the merchandise invoiced as "leather plug one-quarter tips" consists of malleable castings for heel plates for shoes, similar in all material respects to that the subject of Kramer v. United States (11 Cust. Ct. 30, C. D. 787), which record was admitted in evidence herein. The protest was therefore sustained to this extent.