
    Before the Second Division,
    February 13, 1962
    No. 66451.
    Empire Findings Co., Inc. v. United States,
    protests 59/2229, 59/17170, and 60/1130 (New York).
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of percussion hammers similar in all material respects to those the subject of Arthur Salm, Inc. v. United States (46 Cust. Ct. 68, C.D. 2235), the claim of the plaintiff was sustained.  