Opinion by
Cline, J.It was stipulated that the portions of cheese packed in boxes, except one portion known as Tilsit, are similar in all material respects to the merchandise 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). In accordance therewith the merchandise, except the portion which is known as Tilsit, was held dutiable as claimed.