Opinion by
Oliver, C. J.It was stipulated that the merchandise in question is not an entirety, but is susceptible of use and is used separately. Following John P. Herbert & Co., Inc. v. United States (30 Cust. Ct. 193, C. D. 1519), the protests were dismissed, and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U. S. C. § 2636 (d)).