Opinion by
Ford, J.In accordance with stipulation of counsel that the merchandise consists of “VU” meters similar in all material respects to those the subject of Universal Foreign Service, Inc., et al. v. United States (47 Cust. Ct. 183, C.D. 2300), or volt-ohm-milliampere meters the same as those the subject of United, States v. G. L. Electronics, Inc., Arrow Sales, Inc. (49 CCPA 111, C.A.D. 804), the claim of the plaintiffs was sustained.