
    Before the First Division,
    January 19, 1961
    No. 65049.
    Bruce Duncan Co., Inc., et al. v. United States,
    protests 59/31932, etc. (Los Angeles).
   Opinion by

Oliver, C. J.

In accordance with oral stipulation of counsel that the merchandise consists of metal tape recorders having as an essential feature an electrical element or device, the claim of the plaintiffs was sustained.  