
    Before the First Division,
    April 21, 1966
    No. P66/41.
    protests 64/23856 and 64/14688 (New York).
    Gitkin Co. and The Otto Gerdau Co. v. United States,
   Nichols, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests 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.  