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Also would depend on where you are. In my neck of the woods (Pennsylvania), we have a crimes code section titled "Theft of Property Lost, Mislaid or Delivered by Mistake". If you (the recipient) know it was a mistake, and you fail to return it, you are committing a crime.
Of course, if you contact the company and they tell you, "keep them", you're in the clear. But you are committing a crime if you just keep quiet and hope no one notices.
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