
    No. 62366.
    A. M. Ross-Smith et al. v. United States,
    protests 159838-K, etc. (New York).
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of petroleum distillate in gelatin containers and that the issue is the same in all material respects as that the subject of A. M. Ross-Smith v. United States (40 Cust. Ct. 354, C. D. 2005), the claim of the plaintiffs was sustained.  