Ford, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of seamless steel oil well casing, not advanced beyond hammering, rolling, or casting, the same in all material respects as 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.