
    Before the First Division,
    May 26, 1960
    No. 64237.
    protests 59/23851 and 59/23612 (New York).
    Frazar & Co., Inc., and J. C. Penney Co., Inc. v. United States,
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the . merchandise consists of valances similar in all material respects to those the subject of D. N. & E. Walter & Co. et al. v. United States (43 Cust. Ct. 26, C.D. 2098), the claim of the plaintiffs was sustained.  