*390Opinion by
Ekwall, J.In accordance with stipulation,of counsel that the merchandise consists of shredded or grated coconut meat, cooked in sugar sirup and packed in tins, a product of Cuba, similar in all materiaj^respects to that the subject of Allied Food Corporation of America v. United States (28 Cust. Ct. 222, C. D. 1412), the claim of the plaintiffs was sustained.