
    Before the First Division,
    August 17, 1959
    No. 63299.
    protest 299193-K (San Francisco).
    Harry H. Behrendt and Harper, Robinson & Co. v. United States,
   Opinion by

Wilson, J.

In accordance with oral stipulation of counsel that merchandise identified as “Kiel spratts” is the same in all material respects as those the subject of Arnold Sorensin Co., Inc., et al. v. United States (38 Cust. Ct. 199, C.D. 1862), the claim of the plaintiffs was sustained.  