
    Before the First Division,
    March 30, 1961
    No. 65346.
    Wolf Greenspan & Son, Inc. v. United States,
    protest 60/20558 (New York).
   Opinion by

Mollison, 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), except that they are composed entirely of plastic, the claim of the plaintiff was sustained.  