*332Opinion by
Johnson, J.In accordance with oral stipulation of counsel that the merchandise and issues are similar in all material respects to those involved, in United States v. R. C. Williams & Co., Inc. (40 C.C.P.A. 130, C.A.D. 608), and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the-claim of the plaintiff was sustained.