¶1Opinion by
¶2In accordance with stipulation of counsel that certain items of the merchandise consist of sisal handbags and other articles composed wholly or in chief value of vegetable fiber, other than cotton, similar in all material respects to those the subject of United States v. Goldberg & Seltzer, Inc. (36 C. C. P. A. 64, C. A. D. 399), the claim of the plaintiff was sustained.