Opinion by
Walker, J.
In accordance with stipulation of counsel that the merchandise consists of fish-liver oil concentrate preserved in soya-bean oil, the same in all material respects as that the subject of Atlantic Coast Fisheries Corp. v. United States (6 Cust. Ct. 415, C. D. 506), the claim at lO-.pórcent ad valorem under paragraph 34, plus 3 cents per pound under section 601 (c) (8), Revenue Act of 1932, as amended, was sustained.