Rao, C. J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of twill-backed velveteens similar in all material respects, including waterproofing, to the velveteen cloth the subject of Amity Fabrics, Inc. v. United States (51 Cust. Ct. 97, C.D. 2416), the claim of the plaintiff was sustained.