Opinion by
Ekwall, J.In accordance with stipulation of'counsel that the merchandise in question is not toys, and is similar in all material respects (except component material of chief value and that they are not manger sets) to the small figures the subject of Joseph Schmidt, Inc. v. United States (9 Cust. Ct.188, C. D. 690), the claim that it is not subject to countervailing duty was sustained.