Opinion by
Mollison, J.It was stipulated that the merchandise consists of “hit-and-miss” planed lumber similar in all material respects to that the subject of Thompson Mahogany Co. v. United States (13 Cust. Ct. 204, C. D. 894). In accordance therewith, the claim for entry free of the regular duties imposed under the Tariff Act of 1930, by virtue of paragraph 1803 thereof, was sustained.