
    No. 61963.
    H. Bates Co., Inc., et al. v. United States,
    protests 81948-K, etc. (New York).
   Opinion by

Ford, J.

In accordance with stipulation of counsel that certain items of the merchandise are the same in all material respects as those the subject of E. C. Carter & Son, Inc. v. United States (38 Cust. Ct. 368, C. D. 1889), the claim of the plaintiffs was sustained.  