Rao, C. J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of watch movements similar in all material respects to those the subject of Benrus Watch Company et al. v. United States (53 Cust. Ct. 28, C.D. 2469), wherein said watch movements were held to be unadjusted and, accordingly, not subject to any additional duty for adjustments, the claim of the plaintiffs was sustained.