In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of bulrush baskets similar in all material respects to the rush baskets the subject of Carson M. Simon & Co. v. United States (55 Cust. Ct. 103, C.D. 2558), the claim of the plaintiff was sustained.
(Note : The following protests were decided by a special first division consisting of Oliver, Watson, and Rao, Judges.)