Opinion by
Foed, J.It was stipulated that certain items of the involved merchandise consist of woven fabrics in the piece, wholly of silk, bleached, and valued at more than $5.50 per pound, the same in all material respects as those passed upon in Walter Strassburger & Co., Inc., et al. v. United States (26 Cust. Ct. 210, C. D. 1326). Accepting the stipulation as a statement of fact and following the cited authority, the claim of the plaintiff was sustained.