¶1Opinion by
¶2In accordance with stipulation of counsel that the merchandise is of American manufacture and that the applicable customs regulations have now been complied with, the claim of the plaintiff was sustained, C. J. Tower & Sons v. United States (33 Cust. Ct. 14, C.D. 1628) and Berrand Freres, Inc., et al. v. United States (47 Cust. Ct. 155, C.D. 2296), followed.