
    No. 60531.
    National Carloading Corp. and David Levin v. United States,
    protest 167971-K (New York).
   Opinion by

Donlon, J.

In accordance with stipulation of counsel that the merchandise consists of silent butlers and smoothing irons the same in all material respects as those involved in The Fan Co. v. United States (25 Cust. Ct. 42, C. D. 1261) and Ignaz Strauss & Co., Inc. v. United States (28 Cust. Ct. 280, C. D. 1423), respectively, the claim of the plaintiffs was sustained.  