
    No. 67232.
    protests 61/18004 and 61/23112 (San Francisco).
    Westwood Import Co. and Hoyt, Shepston & Sciaroni v. United States,
   Opinion by

Oliver, O.J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Falcon Sales Company and J. J. Murphy & Co. v. United States (47 Cust. Ct. 129, C.D. 2292), the claim of the plaintiffs was sustained.  