
    Before the First Division,
    August 21, 1961
    No. 65967.
    A. & P. Import Co. et al. v. United States,
    protests 58/1218, etc. (New York).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of valances similar in all material respects to those the subject of D. N. & E. Walter & Co. et al. v. United States (43 Cust. Ct. 26, C.D. 2098), the claim of the plaintiffs was sustained.  