
    No. 55870.
    protests 170452-K and 171163-K (New York).
    Kopf Mfg. Co., Inc. v. United States,
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of parts of saddles, which saddles are in part of pigskin and valued at more than $40 each, similar in all material respects -to those the subject of Abstract 54419, the claim of the plaintiff was sustained.  