Opinion by
Donlon, J.In accordance with stipulation of counsel that the item's marked “A” consist of fresh, chilled, or frozen pork similar in all material respects to that the subject of Abstract 59714, and that the items marked “B” consist of prepared or preserved pork similar in all material *245respects to that the subject of C. J. Tower & Sons v. United States (43 Cust. Ct. 36, C.D. 2100), the claims of the plaintiff were sustained.