
    Before the Third Division,
    January 11, 1951
    No. 55103.
    Louis Ruhe, Inc. v. United States,
    protest 163075-K (New York).
   Opinion by

Cline, J.

In accordance with stipulation of counsel that the merchandise consists of live birds similar in all material respects to those the subject of Alfred Mazer v. United States (25 Cust. Ct. 67, C. D. 1265), the claim of the plaintiff was sustained.  