Opinion by
Lawrence, J.In accordance with stipulation of counsel that the merchandise consists of key-driven calculating machines and metal parts thereof similar in all material respects, except for having, in addition, an electric motor as an essential feature, to the merchandise the subject of Plus Computing Machines, *538Inc. v. United States (44 C. C. P. A. 160, C. A. D. 655), the claim of the plaintiff was sustained.