Protest 68951-K of Harbor Ship Supply Co.

Opinion by

At the trial it was stipulated that the merchandise in question consists of cylindrical' and tubular tanks or vessels and that they are the same in all material respects as those passed upon in Atlas Marine Supply *502Co. v. United States (29 C. C. P. A. 20, C. A. D. 165). In accordance therewith the drums in question were held entitled to free entry under section 309 (a), Tariff Act of 1930, as amended by section 5 (a), Customs Administrative Act of 1938, as claimed.