Opinion by
Lawrence, J.In accordance with stipulation of counsel that the merchandise consists of altimeters similar in all material respects to those the subject of L. Oppleman, Inc. v. United States (3 Cust. Ct. 167, C. D. 225) and Wagner-Watrous, Inc. v. United States (6 Cust. Ct. 39, C. D. 419), the claim of the plaintiff was sustained.