
    Before the First Division,
    September 15, 1952
    No. 56863.
    C. J. Tower & Sons v. United States,
    protests 176891-K, 176892-K, and 175979-K (Buffalo).
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of cellophane sheets similar in all material respects to those the subject of Coughlin Mfg. Co. v. United States (27 Cust. Ct. 40, C. D. 1345) and Gillette Safety Razor Co. v. United States (27 Cust. Ct. 44, C. D. 1346), the claim of the plaintiff was sustained.  