Protests 13443-K of J. T. Steeb & Co.

*267Opinion by

Cline, J.

It was stipulated that a portion of the merchandise in question is similar in all material respects to that the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303). In accordance therewith the claim for free entry under paragraph 1705 was sustained.