
    No. 57380.
    protest 199296-K (San Francisco).
    D. B. Berelson & Co. and W. J. Byrnes & Co., Inc. v. United States,
   Opinion by

Ekwall, J.

In accordance with stipulation of counsel that the merchandise is similar in all material respects to the whole dead rabbits involved in Wilbur-Ellis Company v. United States (29 Cust. Ct. 155, C. D. 1460), the claims, of the plaintiffs were sustained.  