
    No. 61131.
    protest 173538-K (Los Angeles).
    Williams, Clarke Co., a/c American Import Company v. United States,
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of chairs the same in all material respects as those involved in Calif-Asia Co., Ltd. v. United States (39 C. C. P. A. 133, C. A. D. 475), the claim of the plaintiff was sustained.  