
    No. 62175.
    Levin Bros. and Wm. Shaland v. United States,
    protests 323898-K and 323822-K (New York).
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of shell water flowers the same in all material respects as those the subject of Abstract 61346, except that the merchandise herein is in chief value of shell, the claim of the plaintiffs was sustained.  