
    Before the First Division,
    December 21, 1960
    No. 64967.
    Venetianaire Corp. of America and Frank P. Dow Co., Inc., et al. v. United States,
    protests 59/23370, etc. (San Francisco).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of valances similar in all material respects to those the subject of D. N. & E. Walter & Co. et al. v. United States (43 Cust. Ct. 26, C.D. 2098), the claim of the plaintiffs was sustained.  