Protests 82337-K of Continental Grain Co.

Opinion by

It was stipulated that the merchandise in question is the same in all material* respects as the oat scalpings the subject of Richardson v. United States (12 Cust. Ct. 6, C. D. 823), which record was incorporated herein. It was therefore held dutiable at 5 percent ad valorem under paragraph 731 and T. D. 49752 as claimed.