Opinion by
Rao, J.
In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well rejected casing, not advanced beyond hammering, rolling, or easting, similar in all material respects to that the subject of United Supply & Mfg. Co., The Crispin Company v. United States (37 Cust. Ct. 95, C.D. 1804), the claim of the plaintiffs was sustained.