Opinion by
Dallingeb, J.It was stipulated that the merchandise consists, of letter openers, hair curlers, curling irons, necktie hangers, thimbles, scuttles, butlers (trays), and boxes chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was therefore sustained. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Abstract 38680 cited.