Maletz, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of nodding head animals similar in all material respects to those the subject of Wilson's Customs Clearance, Inc. v. United States (59 Oust. Ct. 36, C.D. 3061:), and that said merchandise is wholly or in chief value of papier mache, the claim of the plaintiffs was sustained.