delivered the opinion of the court:
The importations covered by this appeal were sheep shears. The issues of fact and law are the same as presented in United States v. *365Irwin & Co. (7 Ct. Cust. Appls., 360; T. D. 36906), this day decided by the court. For the reasons and upon the principles and authorities therein cited the decision of the Board of General Appraisers is affirmed.