
    Before the First Division,
    November 26, 1963
    No. 68133.
    Langfelder, Homma & Carroll, Inc., and Frank P. Dow Co., Inc. v. United States,
    protest 62/11336 (San Francisco).
   Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise, described on the invoice as “Squirrel” and identified by No. 849/609, is not chiefly used for the amusement of children, but is a manufacture in chief value of plaster of paris,, the claim of the plaintiffs was sustained.  