No. 1704 | C.C.P.A. | Dec 21, 1916

De Vries, Judge,

delivered the opinion of the court:

The importations covered by this appeal were sheep shears. The issues of fact and law are the same as presented in United States v. *365Irwin & Co. (7 Ct. Cust., 360" court="C.C.P.A." date_filed="1916-12-21" href="https://app.midpage.ai/document/united-states-v-irwin-6827715?utm_source=webapp" opinion_id="6827715">7 Ct. Cust. Appls., 360; T. D. 36906), this day decided by the court. For the reasons and upon the principles and authorities therein cited the decision of the Board of General Appraisers is affirmed.

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