
    No. 68479.
    protests 63/9682 and 63/10668 (Los Angeles).
    Universal Enterprises v. United States,
   Opinion by

Wilson, 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.  