Opinion by
Cline, J.
It was stipulated that certain items of the merchandise consist of portions of cheese packed in boxes and that all such portions, except one portion which is Tilsit, are similar in all material respects to the cheese the subject of Kraft Phenix Cheese Corp. v. United States (10 Cust. Ct. 271, C. D. 767). In accordance therewith the merchandise in question was held dutiable as claimed.