Opinion by
Keefe, J.
It was stipulated that the merchandise consists of oatmeals or oatmeal saucers and puree cups'or chowder cups the same in all material respects as those passed upon in Copeland & Thompson, Inc. v. United States (12 Cust. Ct. 85, C. D. 833) and Johnson Bros. v. United States (15 id. 113, C. D. 955). In accordance therewith the merchandise was held dutiable as claimed.