
    Before the Third Division,
    April 25, 1947
    No. 51675.
    Protests 57120-K, etc., of Maddock & Miller, Inc., et al. (New York).
   Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of oatmeals or oatmeal saucers and chowder cups or puree cups the same in all material respects as those passed upon in Copeland & Thompson, Inc. v. United States (12 Cust. Ct. 85, C. D. 833) and Johnson Bros. v. United States (15 id. 113, C. D. 955). In accordance therewith the merchandise was held dutiable as claimed.  