Opinion by
Tilson, J.It now appearing that all of the merchandise was imported prior to the effective date of the French Trade Agreement (T. D. 48316), and in view of stipulation of counsel that certain of the items are similar in all material respects to those involved in Meyer v. United States (6 Cust. Ct. 191, C. D. 459), the items in question were held dutiable at 55 percent under paragraph 385 as claimed.