
    Before the Third Division,
    October 2, 1957
    No. 61234.
    protests 192181-K, etc. (New York).
    R. U. Delapenha & Co., Inc., et al. v. United States,
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiffs was sustained.  