Opinion by
Johnson, J.In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in *482United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiffs was sustained.