
    No. 53400.
    protests 123948-K, etc. (San Francisco).
    American Factors, Ltd. (transferee), et al. v. United States,
   Opinion by

Johnson, J.

For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiffs was sustained.  