Opinion by
Ford, J.
In accordance with stipulation of counsel that the items of merchandise marked "S" and "P" consist of stethoscopes or parts thereof, respectively, and that the items marked "H" consist of percussion hammers the same in all material respects as those the subject of Arthur Salm, Inc. v. United States (46 Cust. Ct. 68, C.D. 2235), the claim of the plaintiff was sustained.