
    No. P68/185.
    protests 63/9546 and 63/9547 (San Francisco).
    P. W. Bellingall, Inc., and Thos. D. Stevenson & Sons, Inc. v. United States,
   Becewoeth, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of steel strips similar in all material respects to those the subject of Geo. S. Bush & Co., Inc., and Heidner & Co. v. United States (52 Cust. Ct. 344, Abstract 68544), the claim of the plaintiffs was sustained.  