*512Opinion by
Rao, J.In accordance with stipulation of counsel that the merchandise is similar in all material respects to that the subject of Geo. S. Bush & Co., Inc. v. United States (41 C. C. P. A. 33, C. A. D. 525), the claim of the plaintiff was sustained. It was held that the value of the items involved is the percentage of the appraised value of said power saws, as noted in green ink on the invoices by the examiner.