*365Opinion by
The record showed that certain items of the involved merchandise consist of woven silk fabrics, valued at more than $5.50 per pound, similar in all material respects to those the subject of Walter Strassburger & Co., Inc., et al. v. United States (26 Cust. Ct. 210, C. D. 1326). Upon the established facts and following the cited authority, the claim of the plaintiff was sustained.