Protest 962192-G (C) of Gitelman & Strumeyer, Inc.

Opinion by

In accordance with stipulation of counsel that the dogskins in question are undressed, the same in all material respects as those the subject of- Brachman v. United States (5 Cust. Ct. 153, C. D. 389), the claim for free entry under paragraph 1681 was sustained.