Opinion by
Oliver, C. J.In accordance with oral stipulation of counsel that the items identified on the invoices as “Deer,” “Reindeers,” or “Rein Deer” consist of celluloid reindeer the same in all material respects as the merchandise passed upon in Abstract 55793, the claim of the plaintiffs was sustained. Protest 160726-K, having been abandoned as to entry 3478, was dismissed as to said entry.