
    Before the Third Division,
    December 6, 1961
    No. 66258.
    Dalton Cooper, Inc., and H. W. Robinson & Co., Inc., et al. v. United States,
    protests 59/11294, etc. (New York).
   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.  