
    Before the Third Division,
    September 1, 1955
    No. 59269.
    protests 175820-K, etc. (New York).
    Duncan Gilmour & Co., Ltd., et al. v. United States,
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respcets to those involved in United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiffs was sustained.  