
    Before the Second Division,
    June 16, 1949
    No. 53287.
    Pan American Import & Export Co. v. United States,
    protest 141877-K (New York).
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that certain items of the merchandise consist of sisal handbags similar in all material respects to those the subject of United States v. Goldberg & Seltzer, Inc. (36 C. C. P. A. 64, C. A. D. 399), the claim of the plaintiff was sustained.  