Opinion by
Wilson, J.In accordance with stipulation of counsel that the merchandise consists of metal articles similar in all material respects to those the subject of Hansel, Bruckmann & Lorbacher, Inc. v United States (47 Cust. Ct. 112, C.D. 2289) or Wing On Co. et al. v. United States (47 Cust. Ct. 122, C.D. 2291), the claim of the plaintiffs was sustained.