Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of hair-on leather, an upper leather made from calfskins, not in a form or shape suitable for conversion into footwear, the same in all material respects as that the subject of Carey & Skinner, Inc. v. United States (29 Cust. Ct. 8, C. D. 1436), the claim of the plaintiffs was sustained.