Opinion by
Johnson, J.In accordance with stipulation of counsel that the merchandise invoiced as cod-liver oil pulp residue, cod-liver oil pulp, or cod-liver oil residue is similar in all material respects to that the subject of J. W. Hampton, Jr., & Co. et al. v. United States (20 Cust. Ct. 66, C. D. 1085), the claim for free entry under paragraph 1780 was sustained.