Protests 25571-K of Higginson

*204Opinion by

It was stipulated that the merchandise consists of oat-meals 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.