
    No. 66904.
    protests 61/2834 and 61/7557 (New York).
    Paul E. Sernau, Inc. v. United States,
   Opinion by

Oliver, O.J.

In accordance with stipulation of counsel that the merchandise consists of plastic back scratehers the same in all material respects as those the subject of Ignaz Strauss & Co., Inc., et al. v. United States (45 Cust. Ct. 161, C.D. 2218), the claim of the plaintiff was sustained.  