
    No. 59946.
    Park & Tilford Import Corp. et al. v. United States,
    protests 171982-K, etc. (New York).
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Austin, Nichols & Co., Inc. v. United States (22 Cust, Ct. 33, C. D. 1155), the claim of the plaintiffs was sustained.  