Protest 101156-K of Hugo Brand Tannery Co.

Opinion by

Walker, J.

It was stipulated that the hides are of the same kind in all material respects as those involved in Rice v. United States (11 Cust. Ct. 118, C. D. 807) and Abstracts 49533 and 49535. In accordance therewith the claim at 5 percent was sustained.