Opinion by
It was stipulated that the goatskins are similar in all material respects to those the subject of United States v. Winograd Bros. (32 C. C. P. A. 153, C. A. D. 302), and that the dogskins are the same as those involved in Brachman & Co. v. United States (5 Cust. Ct. 153, C. D. 389), which records were admitted in evidence herein. In aecbrdance therewith the claim for free entry under paragraph 1681 was sustained.