Opinion by
Dallinger, J.In accordance with stipulation of counsel certain baskets were held dutiable at 40 percent under paragraph 339. Baskets plated with silver were held dutiable at 50 percent under the same paragraph. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445) and Dow v. United States (id. 282, T. D. 46816) cited.