Opinion -by
Dallingeb, J.In accordance with stipulation of counsel and on -¡the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), *330Dow v. United States (id. 282, T. D. 46816) and Rice v. United States (T. D. 49373) the atomizers and trays in question were held dutiable at 40 percent under paragraph 339 as claimed.