
    No. 51051.
    Protest 52358-K of Y. Sumi (Los Angeles).
   Opinion by

Cline, J.

It was stipulated that a portion of the merchandise in question is similar in all material respects to that the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303). In accordance therewith the claim at 10 percent under paragraph 1540 was sustained.  