
    Before the First Division,
    March 1, 1950
    No. 54074.
    M. S. Cowen Co. v. United States,
    protest 37040-K (Los Angeles).
   Opinion by

Oliver, C. J.

It was stipulated that certain items of the merchandise are similar in all material respects to the articles the subject of Rolls Razor, Inc. v. United States (6 Cust. Ct. 271, C. D. 480), Abstract 51306, and Abstract 51893. The claim at 20 percent under paragraph 1558 was therefore sustained.  