The opinion
Ford, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of automatic voltage regulators and parts thereof, which parts are dedicated to use on or for said regulators, similar hi all material respects to 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.