Opinion by
Tilson, J.In accordance with stipulation of counsel embroidered articles similar to those involved in United States v. Smith (12 Ct. Cust. Appls. 384, T. D. 40544) were held dutiable at 75 percent under paragraph 1430, and articles in chief value of cellulose filaments similar to those involved in Abstract 37230 were held dutiable at 60 percent under paragraph 31.