
    No. 63234.
    protest 58/8643 (New York).
    Dalton Cooper, Inc., and H. W. Robinson & Co., Inc. v. United States,
   Opinion by

Richardson, J.

In accordance with oral stipulation of counsel that tbe merchandise is tbe same in all material respects as that involved in Dalton Cooper, Inc., et al. v. United States (41 Cust. Ct. 271, C.D. 2051), the claim of tbe plaintiffs was sustained.

Donlon, J., dissented for the reasons set forth in her dissenting opinion in C.D. 2051, supra.  