The opinion
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. *365 Irwin & Co. ( 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.