Opinion by
Keefe, J.It was established that the incense in question is the same in all material respects as that passed upon in Pacific Trading Co. v. United States (T. D. 43042), Abstract 28313, and Woolworth v. United States (T. D. 47647). The claims for free entry under paragraph 1600, Tariff Act of 1922, or tparagraph 1703, Tariff Act of 1930, were therefore sustained.