Opinion by
Oliver, C. J.Following the authorities cited in Abstract 15400 the court dismissed the protest..
Cole, J., dissented on jurisdictional grounds, citing Geo. S. Bush & Co., Inc., et al. v. United States (22 Cust. Ct. 158, C. D. 1175), Fuchs Shoe Corp. v. United States (id. 338, Abstract 53250), and W. R. Zanes & Co. v. United States (id. 339, Abstract 53251).