Watson, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of corn husk or maize baskets similar in all material respects to those the subject of Carson M. Simon & Co. v. United, States (55 Cust. Ct. 103, C.D. 2558) and Morris Friedman v. United States (58 Cust. Ct. 456, C.D. 3019), the claim of the plaintiff was sustained.