Opinion by
Walker, J.It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States, (5 Cust. Ct. 161, C. D. 391). Tt was held that no addition should have been made to the imported quantity for planing or tonguing and grooving. The protests were therefore sustained in accordance with the number of board feet agreed upon.