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