United States Customs Court February 14, 1963, No. 67439; protest 61/15142 (New York) (Surface Freight Corp. v. United States)

Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of wire rods similar in all material respects to those the subject of Scoville Manufacturing Co., A. Schrader’s Son Division v. United States (43 Cust. Ct. 259, C.D. 2138), and that said merchandise is subject to the internal revenue tax of 1.