
    No. 61031.
    protests 286688-K and 286130-K (New York).
    Manca, Inc., and E. Leitz, Inc. 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)).  