
    No. 65840.
    Balfour, Guthrie & Co., Ltd. v. United States,
    protests 262312-K and 269276-K (Laredo).
   Opinion of

Donlon, J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in United States v. The Best Foods, Inc. (47 C.C.P.A. 163, C.A.D. 751), the claim of the plaintiff was sustained.  