Opinion by
Ford, J.In accordance with stipulation of counsel that the issue is the same in all material respects as that the subject of United States v. Steinberg Bros. (47 C.C.P.A. 47, C.A.D. 727), and the record showing that the merchandise consists of spun nylon yarn, plied, similar in use to spun silk yarn, plied, the claim of the plaintiff was sustained.