Protest 722161-G of Nippon Dry Goods Co.

*273Opinion by

Kincheloe, J.

It was stipulated that certain of the merchandise is in all material'respects the same as that passed upon in United States v. Nippon Import & Trading Co. (30 C. C. P. A. 89, C. A. D. 220). In accordance therewith the protest was sustained to this extent.

Lawrence, J., not participating.