Opinion by
Oliveb, P. J.It was stipulated that the gloves in question are the same in all material respects as those the subject of United States v. Aris Gloves, Inc. (31 C. C. P. A. 169, C. A. D. 268), which record was incorporated herein. In accordance therewith the merchandise in question was held dutiable at $5.50 per dozen pairs under paragraph 1532 (a) as claimed.