Opinion by
Oliver, J.In accordance with stipulation of counsel that the merchandise consists of HO cars, rail accessories, and other articles similar in all material respects to those the subject of United States v. Polk’s Model Craft Hobbies, Inc., et al. (47 CCPA 137, C.A.D. 746), except that certain of such articles are composed of plastic material, dutiable under paragraph 397, by similitude, the claim of the plaintiffs was sustained.