Opinion by
Rao, J.
In accordance with stipulation of counsel that the merchandise consists of internal-combustion engines the same in all material respects as the articles involved in Geo. S. Bush & Co., Inc. v. United States (41 C. C. P. A. 33, C. A. D. 525), the claim of the plaintiff was sustained. It was held that the value of the items involved is the percentage of the appraised value of said power saws, as noted in green ink, on the invoices by the examiner.