
    No. 63998.
    protests 5957-K, etc. (San Francisco).
    Matson Navigation Co. et al. v. United States,
   Opinion by

Richardson, J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in United States v. R. C. Williams & Co., Inc. (40 C.C.P.A. 130, C.A.D. 508), and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C.D. 1155), the claim of the plaintiffs was sustained.  