Opinion by
Ford, J.
In accordance with stipulation of counsel that the merchandise consists of coats valued at $4 or more each and vests valued at $2 or more each, in chief value of nylon, similar in use to cotton wearing apparel, and following the principles set forth in United States v. Steinberg Bros. (47 C.C.P.A. 47, C.A.D. 727), the claim of the plaintiff was sustained.