
    No. P67/34.
    Lipper & Mann, Inc. v. United States, protests 64/4944, etc. (New York).
   Landis, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of tea cups and saucers and after-dinner cups and saucers similar in all material respects to those the subject of W. Kay Co., Inc. v. United States (53 Cust. Ct. 130, C.D. 2484) and United States v. The Baltimore & Ohio R.R. Co. a/c United China & Glass Company (47 CCPA 1, C.A.D. 719), the claim of the plaintiff was sustained.  