Opinion by
Wilson, J.It was stipulated that the merchandise and issues are the same in all material respects as those the subject of John P. Herber & Co., Inc. v. United States (30 Cust. Ct. 193, C. D. 1519). In accordance with stipulation of counsel and following the cited case, the protest was dismissed, and the *250matter was remanded to a single judge sitting in reappraiscmont for determination of the value of the merchandise in the maimer provided by law (28 U. S. C. § 2636 (d)).