Opinion by
Ekwall, J.In accordance with stipulation of counsel that the merchandise consists of silent butlers, smoothing irons, and trays similar in all material respects to those the subject of Ignaz Strauss & Co., Inc. v. United States (9 Cust. Ct. 342, C. D. 710), The Fan Co. v. United States (25 Cust. Ct. 42, C. D. 1261), and Ignaz Strauss & Co., Inc. v. United States (28 Cust. Ct. 280, C. D. 1423), the claim of the plaintiffs was sustained.