Opinion by
Dallinger, J.It was stipulated that the merchandise in question consists of hardness-testing machines similar in all material respects to the merchandise involved in United States v. American Machine & Metals (29 C. C. P. A. 137, C. A. D. 183). In accordance therewith the claim at 20 percent was sustained under paragraph 353 or 372 as modified by the said trade agreement.