Opinion by
Lawrence, J.In accordance with stipulation of counsel that the machines consist of pastry machines, composed wholly or in chief value of brass, *314the same in all material respects, except the component material of chief value, as those the subject of A. Tanzi Engineering Co. and Schneider Bros. & Co., Inc. v. United States (30 Cust. Ct. 4, C. D. 1490), the claim of the plaintiffs was sustained.