Opinion by
Dallingee, 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 atomizers and boxes in question were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339 as claimed.