The opinion
Ford, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of voltage regulators and parts, which are essential components of, and dedicated to use therewith, the samé in all material respects as those the subject of Brown Boveri Corp. and Gehrig Hoban & Co., Inc. v. United States ( 40 Cust. Ct. 168 , C.D. 1978), the claim of the plaintiffs was sustained.