
    Before the First Division,
    December 13, 1961
    No. 66272.
    John L. Westland & Son, Inc., a/c Pacific Instruments Corp. et al. v. United States,
    protests 59/22127, etc. (Los Angeles).
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of recording tapes similar in all material respects to those the subject of Electric & Musical Industries (US), Ltd. v. United States (42 Cust. Ct. 87, C.D. 2070), the claim of the plaintiffs was sustained.  