
    No. 53377.
    protests 108663-K, etc. (New York).
    Simon Bros. Co. et al. v. United States,
   Opinion by

Rao, J.

In accordance with stipulation of counsel that certain items of the merchandise consist of sisal handbags similar in all material respects to those the subject of United States v. Goldberg & Seltzer, Inc. (36 C. C. P. A. 64, C. A. D. 399), the claim of the plaintiffs was sustained.  