Opinion by
Lawrence, J.In accordance with stipulation of counsel that the merchandise consists of “limited service” seamless steel oil-well casings the same in all material respects as those the subject of United Supply & Mfg. Co., The Crispin Company v. United States (37 Cust. Ct. 95, C. D. 1804), the items marked “A” were held dutiable at one-tenth of 1 cent per pound and the items marked “B” at 7percent ad valorem under paragraph 312, as modified, supra, as claimed.