
    No. 67037.
    protest 58/18914 (New York).
    M. B. I. Export & Import, Ltd. v. United States,
   Opinion by

Bao, J.

In accordance with stipulation of counsel that the merchandise is similar in all material respects to the variable speed control gear the subject of Vandegrift Forwarding Co., Inc. v. United States (39 Cust. Ct. 114, C.D. 1915), the claim of the plaintiff was sustained.  