
    No. 61828.
    Levin Bros. v. United States,
    protests 295088-K and 295090-K (New York).
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of shell water flowers the same in all material respects as those the subject of Abstract 61346, except that the merchandise herein is in chief value of shell, the claim of the plaintiff was sustained.  