Opinion by
Lawrence, J.In accordance with stipulation of counsel that the merchandise consists of seamless steel casing similar in all material respects to that the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C.D. 1577), the items marked “A” were held dutiable at the rate of 10 percent and the items marked “B” at the rate of 7% percent, as claimed.