Opinion by
Tilson, J.In accordance with stipulation of counsel that certain of the items consist of woven fabrics wholly or in chief value of one or more of the materials provided for in paragraph 385 and are similar in all material respects to merchandise involved in Meyer v. United States (6 Cust. Ct. 191, C. D. 459) the claim at 40 percent under paragraph 385 and T. D. 48316 was sustained as to those items.