Opinion by
Lawrence, J.In accordance with stipulation of counsel that the merchandise consists of “YU” 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), and volt-ohm-milliampere meters the same in all material respects as those the subject of United States v. G. L. Electronics, Inc., et al. (49 CCPA 111, C.A.D. 804 ), the claim of the plaintiffs was sustained.