Opinion by
In accordance with stipulation of counsel that certain items of the merchandise consist of nets or nettings made on a bobbinet machine, wholly or in chief value of nylon, which nylon is similar in all material respects *372to that the classification of which was involved in Holeproof Hosiery Co. v. United States (27 Cust. Ct. 176, C. D. 1366), the claim of the plaintiff was sustained.