Opinion by
In accordance with stipulation of counsel that the merchandise consists of sugar sirup the same in all material respects as that the subject of United States v. Olavarria & Co., Inc. (37 C. C. P. A. 40, C. A. D. 417) and that the total sugars contained in each of the involved entries are as set forth in the United States analyst's reports attached to said entries, the claim of the plaintiff was sustained.