Opinion by
Rao, C. J.In accordance with stipulation of counsel that the merchandise consists of waterproof velveteen cloth identical to exhibit 1 in protest 60/17099, decided in Abstract 66801, wherein the merchandise was held to be 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.