
    Before the Fibst Division,
    March 19, 1964
    No. 68356. protest 62/19561 (New Tort).
    Illfelder Importing Co., Inc. v. United States,
   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 plaintiff was sustained.  