Opinion by
Keefe, J.
It was stipulated that the merchandise consists of oat-meals or oatmeal saucers and puree cups or chowder cups the same in all material' respects as those passed upon in Copeland & Thompson, Inc. v. United States (12 Cust. Ct. 85, C. D. 833) and Johnson Bros. v. United States (15 id. 113, C. D. 955). In accordance therewith the merchandise was held dutiable as claimed.