Opinion by
Dallinger, 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), Dow v. United States (id. 282, T. D. 46816), and Rice v. United States (T. D. 49373) the articles in question were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.