Opinion by
Ekwall, J.In accordance with stipulation of counsel that the merchandise consists of silent butlers, smoothing irons, and trays the same in all material respects as those involved in 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.