Opinion by
Lawrence, J.In accordance with stipulation of counsel that the) merchandise consists of hot-rolled steel strips similar to those involved in Abstract 58580, the claim of the plaintiff was sustained as to entries 14724 and 14912 covered by protest 220622-K. Since protest 229042-H was filed more than 61 days after liquidation, it was dismissed as untimely, by virtue of section 514 (16 U. S. C. § 1514).