Opinion by
Walker, J.
It was stipulated that the hides in question are similar to those involved in Rice v. United States (11 Cust. Ct. 118 C. D. 807) and that the record in said case be incorporated herein. In accordance therewith the hides entered for consumption or withdrawn from warehouse for consumption on or after the effective date of said trade agreement were held dutiable at 5 percent under paragraph 1530 (a) and said trade agreement.