Opinion by
Johnson, J.At the trial it was stipulated that the merchandise consists of earthenware articles the same in all material respects as those passed upon in Copeland & Thomson, 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.