Opinion by
Mollison, J.
In accordance with stipulation of counsel that the merchandise consists of chairs similar in all material respects to those the subject of Davies Turner & Co. v. United States (45 C.C.P.A. 39, C.A.D. 669), the claim in protest 306840-K at 20 percent under paragraph 412, as modified by T.D. 51802, and by amendment of protests 329600-K and 58/308 at 19 percent under said paragraph, as modified by T.D. 54108, was sustained.