delivered the opinion of the court:
The merchandise and the material issues presented herein are the same as presented in Bahnsen & Co. v. United States and United States v. Bahnsen & Co. (7 Ct. Cust. Appls., 385; T. D. 36962), this day decided. Upon the authority of and for the reasons therein stated the decision of the Board of General Appraisers herein is reversed.