
    No. 57693.
    Kopf Manufacturing Co., Inc. v. United States,
    protest 208972-K (New York).
   Opinion by

Rao, J.

In accordance with stipulation of counsel that the merchandise consists of parts of saddles, which saddles are in part of pigskin and valued at more than $40 each, the same in all material respects as those involved in Abstract 54419, the claim of the plaintiff was sustained.  