Opinion by
Johnson, J.In accordance with stipulation of counsel that the merchandise invoiced as “6" Blue Willow Cereal Bowls, Item 1957 in Cases No. 44^45, on page numbered 26 of the invoices attached to the entry the subject of this suit, valued at 84 cents per dozen pieces,” is the same in all material respects as the oatmeal saucers the subject of Copeland & Thompson, Inc. v. United States (12 Cust. Ct. 85, C. D. 833), the claim of the plaintiff was sustained.