Opinion by
Tilson, J.It was stipulated by counsel that the silk mufflers in question are the same in all material respects as those the subject of Abstract-44055. The claim at 60 percent under paragraph 1209 was therefore sustained. In accordance with stipulation of counsel and on the authority of Bullocks v. *245United States (6 Cust. Ct. 110, C. D. 441) it was held that the merchandise was not subject to bounty.