Opinion by
Lawrence, J.In accordance with oral stipulation of counsel that the merchandise identified on the commercial invoices as “2” x %” ” and “1%"- x U" ” consists of copper rods similar in all material respects to those the subject of H. J. Van Der Ryn, Inc., et al. v. United States (40 Cust. Ct. 90, C.D. 1964), the claim of the plaintiff was sustained.