Opinion by
Oliver, C. J.In accordance with stipulation of counsel that the issue is the same in all material respects as those the subject of John P. Herder & Co., Inc., v. United States (30 Cust. Ct. 193, C.D. 1519), the protest was 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)).