Opinion by
Rao, C.J.
In accordance with stipulation of counsel that the merchandise consists of electric coffee grinders and that said articles and the issues involved herein are analogous to those in Bruce Duncan Company, a/c Sims-Worms v. United States (45 Cust. Ct. 85, C.D. 2202), and United States v. Electrolux Corporation (46 CCPA 143, C.A.D. 718), the claim of the plaintiff was sustained.