
    Before the First Division,
    January 26, 1965
    No. 69039.
    Banner Hardware Jobbing Co. v. United States,
    protest 61/16934 (New York).
   Opinion by

Nichols, J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Falcon Sales Company and J. J. Murphy & Co. v. United States (47 Cust. Ct. 129, C.D. 2292), the claim of the plaintiff was sustained.  