Opinion by
Ekwall, J.In accordance with stipulation of counsel that the merchandise consists of brass smoothing irons and other trays similar in alt material respects to those involved in Ignaz Strauss & Co., Inc. v. United States (28 Cust. Ct. 280, C. D. 1423) and The Fan Co. v. United States (25 Cust. Ct. 42). C. D. 1261), the claim of the plaintiff was sustained.