
    Before the First Division,
    January 9, 1962
    No. 66342.
    D. N. & E. Walter & Co. v. United States,
    protests 60/15893 and 60/12493 (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 plaintiff was sustained.  