In accordance with stipulation of counsel that the issue involved in the foregoing protests is similar in all material respects to that in Amerlux Steel Products Corp. et al. v. United States (52 Cust. Ct. 83, C.D. 2441), and that the merchandise is similar in all material respects to the galvanized butt-welded steel tubes, pipes, etc., the subject of Winter, Wolff & Co., Inc. v. United States (54 Cust. Ct. 342, Abstract 69132), the claim of the plaintiffs was sustained.