Opinion by
Johnson, J.In accordance with stipulation of counsel that the merchandise consists of hair-on leather, a side upper leather made from calfskins, finished or partly finished, not cut or wholly or partly manufactured into uppers, vamps, or any forms or shapes suitable for conversion into boots, shoes, or footwear, the same in all material respects as that the subject of Carey & Skinner, Inc. v. United States (29 Cust. Ct. 8, C. D. 1436), the claim of the plaintiff was sustained.