Opinion by
Lawrence, J.In accordance with stipulation of counsel that the merchandise consists of woodworking machinery, or parts thereof, of the same kind in all material respects as those the subject of Henry A. Wess, Inc. v. United States (43 Cust. Ct. 78, C.D. 2107), the protests were dismissed, and the matters were remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U.S.C. § 2636(d)).