Opinion by
Oliver, C. J.In accordance with stipulation of counsel that the merchandise represented by the invoice item described as “162 caisses, Fact 7, 22, 702 K° 600,; lbs. 50.070” consists of cellulose 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.