
    Before the Third Division,
    October 18, 1946
    No. 51368.
    Protests 25571-K, etc., of Geo. J. Higginson (San Francisco).
   Opinion by

Keefe, J.

It was stipulated that the merchandise consists of oat-meals 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.  