
    Before the Second Division,
    March 8, 1951
    No. 55329.
    Simon Import Corp. v. United States,
    protest 162616-K (New York).
   Opinion by

Ford, J.

In accordance with stipulation of counsel that certain items of the merchandise consist of sisal bags 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.  