
    No. P67/9.
    World Wide Automobiles Corp. and Hudson Shipping Co., Inc. v. United States, protests 60/11285, etc. (New York).
   Ford, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of heaters for Volkswagen vehicles, dedicated to use as parts of said vehicles, similar in all material respects to those the subject of Gallagher & Ascher Company v. United States (52 CCPA11, C.A.D. 849), the claim of the plaintiffs was sustained.  