
    No. 60332.
    protest 235463-K (New York).
    The Frank H. Lee Co. and R. F. Downing & Co., Inc. v. United States,
   Opinion of

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of fur hoods, valued at more than $12 and not more than $15 per dozen, the same in all material respects as those passed upon in United States v. Accurate Millinery Co., Roberts, Reilly & Sons, et al. (42 C. C. P. A. 229, C. A. D. 599), the claim of the plaintiffs was sustained.  