
    Before the First Division,
    May 22, 1957
    No. 60765.
    Paul E. Sernau, Inc. v. United States,
    protest 283766-K (New York).
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of metal dime savings banks in chief value of tin or tin plate the same in all material respects as those the subject of M. Pressner & Co. v. United States (36 Cust. Ct. 262, C. D. 1784), the claim of the plaintiff was sustained.  