Opinion by
Oliver, P. J.
It was stipulated that the flitches and half logs in question are similar in all material respects to those the subject of United States v. Dixie Veneer Co., Inc. (32 C. C. P. A. 75, C. A. D. 288), which record was incorporated herein. In accordance therewith the merchandise was held entitled to entry free of duty and tax as claimed.