
    No. 58210.
    protests 186166-K and 214070-K (New York).
    McCorquodale Process, Inc., and Barnett International Forwarders, Inc. v. United States,
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that certain items of the merchandise consist of McCorquodale machines or parts thereof similar in all material respects to the machine which was the subject of United States v. Perry Byer & Co. (41 C. C. P. A. 18, C. A. D. 524), the claim of the plaintiffs was sustained.  