
    No. 54687.
    I. Bauer, Inc. v. United States,
    protest 158024-K (New York).
   Opinion by

Ford, J.

The record establishing that certain items of the merchandise consist of mats composed wholly of sisal fibers, which sisal fibers are-similar in all material respects as the sisal fibers contained in the handbags the-subject of United States v. Goldberg & Seltzer, Inc. (36 C. C. P. A. 64, C. A. D. 399),. the claim of the plaintiff was sustained.  