Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of ammeters similar in all material respects to those the subject of Lucas Electrical Services, Inc., and Frank J. Eberle Co. v. United States (36 Cust. Ct. 209, C.D. 1776), except that the ammeters in the cited case were parts of automobiles whereas those in question are parts of motorcycles, the claim of the plaintiff was sustained.