Opinion by
Keefe, J.
At the trial it was established that the merchandise in question is in all material respects the same as exhibit 1 in the case of Starkey v. United States (6 Cust. Ct. 118, C. D. 444) and the record therein, insofar as it pertains to said exhibit 1, was incorporated herein. In accordance therewith the graphite in question was held dutiable at 10 percent under paragraph 213 as chimed.