
    No. 54902.
    Fuchs Shoe Corp. v. United States,
    protests 163831-K and 164186-K (New York).
   Opinion by

Ford, J.

In accordance with stipulation of counsel that certain items of the merchandise consist of sisal handbags similar in all material respects' to those the subject of United States v. Goldberg & Seltzer, Inc. (36 C. C. P. A. 64, C. A. D. 399), the claim of the plaintiff was sustained.  