Protest 73445-K of Furness Pacific, Ltd.

*191Opinion by

Mollison, J.

It was stipulated that the lifeboats are similar in all material respects to the so-called “boat hull” covered by Tregoning Boat Co. v. United States (15 Cust. Ct. 196, C. D. 971). In accordance therewith the claim of the plaintiff was sustained.