
    No. 53415.
    protests 144653-K and 144657-K (New York).
    The Jos. Garneau Co., Inc., and McKesson & Robbins, Inc. 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.  