
    No. 59154.
    protest 237355-K (New York).
    Siber Hegner Co., Inc. v. United States,
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the issues are the same in all material respects as those the subject of John P. Herber & Co., Inc. v. United States (30 Cust. Ct. 193, C. D. 1519), the protest was dismissed, and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U. S. C. § 2636 (d)).  