
    Before the First Division,
    March 24, 1955
    No. 58859.
    protests 223474-K, etc. (San Francisco).
    Felix M. Mendelson and Hoyt, Shepston & Sciaroni et al. v. United States,
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the issues are the same in all material respects as those the subject of John P. Herber & Co., Inc. v. United States (30 Cust. Ct. 193, C. D. 1519), the protests were dismissed, and the matters were remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U. S. C. § 2636 (d)).  