Opinion by
Dallinger, J.In accordance with stipulation of counsel certain bridge table pencil holders were held dutiable at 40 percent under paragraph 339, Photo frames and bridge table pencil holders plated with silver were held dutiable at 50 percent under the same paragraph. Woolworth v. United States (T. D. 47857 and 26 C. C. P. A. 221, C. A. D. 20) cited.