
    Before the Second Division,
    October 8, 1953
    No. 57517.
    Davies, Turner & Co. and Niro Corp. v. United States,
    protest 190599-K (New York).
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of a Niro spray drying unit the same in all material respects as that the subject of Davies Turner & Co. and Niro Corp. v. United States (29 Cust. Ct. 248, C. D. 1477), the claim of the plaintiffs was sustained.  