
    Before the First Division,
    February 1, 1961
    No. 65131.
    American Import Co. and Wheeler & Miller v. United States,
    protest 59/18900 (San Francisco).
   Opinion by

Oliver, O. J.

In accordance with stipulation of counsel that the merchandise consists of beads the same in all material respects as those the subject of United States v. S. H. Kress & Co. (46 C.C.P.A. 135, C.A.D. 716), the claim of the plaintiffs was sustained.  