
    Before the Third Division,
    October 2, 1946
    No. 51336.
    Protest 3606-K of Suzuki & Co. (Los Angeles).
   Opinion by

Cline, J.

It was stipulated that the merchandise is similar in all material respects to that the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303). In accordance therewith the claim at 10 percent under paragraph 1540 was sustained.  