Opinion by
Oliver, C. J.In accordance with stipulation of counsel that the merchandise consists of cellophane sheets similar in all material respects to those the subject of Coughlin Mfg. Co. v. United States (27 Cust. Ct. 40, C. D. 1345) and Gillette Safety Razor Co. v. United States (27 Cust. Ct. 44, C. D. 1346), the claim of the plaintiff was sustained. Protest 172384-K having been abandoned as to entry A-1149 was dismissed insofar as it relates to said entry.