
    Before the Second Division,
    November 29, 1949
    No. 53749.
    protest 149403-K (New York).
    Pan American Import & Export Co. v. United States,
   Opinion by

Ford, J.

In accordance with stipulation of counsel that certain items of the merchandise consist of sisal handbags similar in all material respects to those 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.  