
    No. 59679.
    S. B. Penick & Co. v. United States,
    protest 243299-K (New York).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of essential oils the same in all material respects as those the subject of Ungerer & Co., Inc. v. United States (33 Cust. Ct. 152, C. D. 1647), the claim of the plaintiff was sustained.  