Opinion by
Dallingee, J.In accordance with stipulation of counsel baskets, atomizers, pots, pitchers, candlesticks, vases, bowls, kettles, boxes, trays, cups, and watering cans, chiefly used in the kitchen, on the table, or in the household for utilitarian purposes were held dutiable at 40 percent under paragraph 339. 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) cited.