'Opinion by
Cline, J.It was stipulated that the portions of cheese in question, except those described as “Tilsit,” are similar in all material respects to cheese the subject of Gruyere Cheese Corp. v. United States (7 Cust. Ct. 171, C. D. 562) and Kraft Phenix Cheese Corp. v. United States (10 id. 271, C. D. 767), and that these records be incorporated herein. In accordance therewith the protests were sustained to this extent.