Opinion by
Mollison, J.In accordance with stipulation of counsel that certain items of the merchandise consist of cornmint oil the same in all material respects as that the subject of A. Maschmeijer, Jr., Inc. v. United States (39 C. C. P. A. 139, C. A. D. 476) and other items consist of mandarin oil similar to that the subject of Fritzsche Bros., Inc. v. United States (21 Cust. Ct. 90, C. D. 1134), the claims of the plaintiff were sustained.