
    Before the Second Division,
    June 20, 1949
    No. 53302.
    protest 134501-K (New York).
    Simon Import Corp. v. United States,
   Opinion by

Lawrence, 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 plaintiff was sustained.  