Opinion by
Ford, J.In accordance with stipulation of counsel that the merchandise consists of luvi vinyl Christmas trees on a wood base, in chief value of artificial stems made of noneellulosic vinyl material, over 1 inch in width, similar in all material respects to those the subject of Abstract 65699 and following the principles set forth in United States v. Steinberg Bros. (47 CCPA 47, C.A.D. 727), the claim of the plaintiff was sustained.