
    No. 61147.
    protest 311514-K (New York).
    David L. Moss & Co., Inc. v. United States,
   Opinion by

Mollison, J.

In accordance with oral stipulation of counsel that the merchandise contained in the 112 crates in question, described on the invoice as 6" x 2” tiles, was, in fact, wall tile, valued at not over 40 cents but over 20 cents per square foot; that the same was not quarries or quarry tiles; and that it was not wholly or in part of cement, the claim of the plaintiff was sustained.  