Opinion by
Ekwall, J.In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155) and United States v. Josebra (41 C. C. P. A. 206, C. A. D. 552), the claim of the plaintiffs was sustained.