Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that the merchandise is similar to that the subject of Abstract 59812 and that the issues are the same in all material respects as those involved in John P. Herber & Co., Inc. v. United States (30 Cust. Ct. 193, C. D. 1519), the protest was dismissed, and the matter was remanded to a single judge sitting in reappraisement for determination of the value of the merchandise in the manner provided by law (28 U. S. C. § 2636 (d)).