
    Before the First Division,
    March 27, 1961
    No. 65328.
    Harold A. Whipple Corp. et al. v. United States,
    protests 59/3329, etc. (Los Angeles).
   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), the claim of the plaintiffs was sustained.  