
    No. 49960.
    Protests 981994-G, etc., of Chong Sing & Co. et al. (San Francisco).
   Opinion by

Ekwall, J.

It was stipulated that the merchandise in question is the same in all material respects as that the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446). In accordance therewith the claim that the merchandise is not subject to the assessment of the internal revenue tax was sustained.  