United States Customs Court May 1, 1947, No. 51680 (Protests 987357-G of Olivieri)

*188Opinion by

Kincheloe, J.

It was stipulated that the merchandise is the same in all material respects as that passed upon in Stephen Rug Mills v. United States (32 C. C. P. A. 110, C. A. D. 293), and by the court’s decision on remand in Abstract 50056. In accordance therewith the claim of the plaintiff was sustained.