
    No. 55439.
    Kopf Manufacturing, Inc., et al. v. United States,
    protests 155233-K, etc. (New York).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise , consists of parts of saddles, valued at more than $40 each, similar in all material respects to those the subject of Abstract 54419, the claim of the plaintiffs was sustained.  