Opinion by
Rao, J.In accordance with stipulation of counsel that the merchandise consists of waterproof cloth similar in all material respects to that the subject of United States v. D. H. Grant & Co., Inc. (47 CCPA 20, C.A.D. 723), the claim of the plaintiff was sustained, except as to the merchandise covered by entry 777497 in protest 59/14038, which was abandoned as to said entry.