Opinion by
Wilson, J.In accordance with stipulation of counsel that the items marked “A” consist of kidskin or lambskin plates similar in all material respects to those the subject of Prime Fur Corp. v. United States (37 Cust. Ct. 83, C. D. 1802) and that the items marked “B” consist of goatskins similar to those involved in United States v. Winograd Bros., Inc. (32 C. C. P. A. 153, C. A. D. 302), the claim for free entry under paragraph 1681 was sustained.