*340Opinion by
Lawrence, J.In accordance with stipulation of counsel that the involved machines consist of noodle-making machines similar in all material respects, except that said machines are power driven and chiefly used in factories rather than in households, to the noodle-making machines 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.