
    Before the First Division,
    December 30, 1953
    No. 57725.
    protest 213728-K (New York).
    Patel Pein & Hudson, Inc. v. United States,
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of hot plate mats of wood the same in all material respects as those the subject of Abstract 57261, the claim of the plaintiff was sustained.  