
    Before the Third Division,
    April 24, 1942
    No. 47119.
    Protests 961836-G, etc., of Silver Swan Liquor Corp. (San Francisco).
   Opinion by

Ekwall, J.

In accordance with stipulation of counsel that the merchandise in question is the same in all material respects as that the subject of Burke v. United States (3 Cust. Ct. 276, C. D. 253) the liqueur was held dutiable as claimed.  