Protest 36831-K of S. Hata Shoten, Ltd.

*287Opinion by

Cline, J.

It was stipulated that the merchandise is the same in all material respects as that passed upon in Mutual Supply Co. v. United States (12 Cust. Ct. 136, C. D. 842), which record was admitted in evidence herein. In accordance therewith the merchandise was held dutiable as claimed.