Rao, C. J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of containers of tinplate, not plated with platinum, gold, or silver, and not containing electrical heating elements, similar in all material respects to those the subject of Fabius & Co., Inc., and Daher Company, Inc. v. United States (55 Cust. Ct. 305, C.D. 2595), the claim of the plaintiff was sustained.