
    No. 57639.
    Sanford Products Corp. and Rohner, Gehrig & Co., Inc. v. United States,
    protests 190487-K, etc. (New York).
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of spark wheels the same in all material respects as those the subject of Waterbury Lock & Specialty Co. v. United States (17 Cust. Ct. 87, C. D. 1025), the claim of the plaintiffs was sustained.  