DISSENTING OPINION
GaeRett, Judge:Certain of the articles covered by some of the entries appear to be statuary without utilitarian purpose, as stated in the majority opinion. These articles, I think, should be classified under paragraph 1449, for tne reasons stated in the dissenting opinion in Cassard Romano Co. et al. v. United States, 19 C. C. P. A. (Customs) 191, T. D. 45294, decided November 2, 1931, and referred to in the majority opinion, supra.