Opinion by
Ekwall, J.In accordance with stipulation of counsel that the merchandise consists of silent butlers, smoothing irons, and trays in chief value of *300brass, 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.