Opinion by
Wilson, J.In accordance with stipulation of counsel that the merchandise consists of lambskin plates similar to those the subject of A. S. Gold & Bro., Inc. v. United States (33 Cust. Ct. 120, C. D. 1643) or Prime Fur Corp. v. United States (37 Cust. Ct. 83, C. D. 1802), the claim for free entry under paragraph 1681 was sustained.