Opinion by
Keefe, J.
It was stipulated that the merchandise consists of oatmeal or oatmeal saucers and chowder cups, or puree 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.