
    Before the Third Division,
    October 6, 1959
    No. 63418.
    protests 283608-K, etc. (New York).
    Dalton Cooper, Inc., et al. v. United States,
   Opinion by

Richardson, J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that involved in Dalton Cooper, Inc., et al. v. United States (41 Cust. Ct. 271, C.D. 2051), the claim of the plaintiffs was sustained.

Donlon, J., dissented for the reasons set forth in her dissenting opinion in C.D. 2051, supra.  