
    No. 66059.
    Arthur J. Humphreys and Crown Zellerbach Corp. v. United States,
    protests 59/4277, 59/4278, and 59/89-52 (Seattle).
   Opinion by

Kao, J.

In accordance with stipulation of counsel that the merchandise consists of paper toweling similar in all material respects to that the subject of United States v. Border Brokerage Company (48 C.C.P.A. 38, C.A.D. 760), the claim of the plaintiffs was sustained.  