
    No. 46801.
    Protests 61363-K, etc., of H. P. Lambert Co., Inc. (Boston).
   Opinion by

Cline, J.

In accordance with stipulation of counsel that Wai Shan Pin is the same in all material respects as that the subject of Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372) the merchandise was held dutiable as drugs advanced in value at 10 percent under paragraph 34 as claimed.  