Opinion by
Mollison, J.It was stipulated that certain items of the merchandise consist of dogskins similar in all material respects to those the subject of United States v. Arnhold & Co., Inc. (27 C. C. P. A. 135, C. A. D. 74), and that other items consist of goatskins the same as those involved in United States v. Winograd Bros., Inc. (32 C. C. P. A. 153, C. A. D. 302). In accordance therewith the claim for freejentry under paragraph 1681 was sustained.