Opinion by
Tilson, J.In accordance with stipulation of counsel mufflers in chief value of silk, hemmed or hemstitched, were held dutiable at 60 percent under paragraph 1209 and mufflers in chief value of rayon or other synthetic textile, not hemmed or hemstitched, were held dutiable at 45 cents per pound and 60 percent ad valorem under paragraph 1310 as claimed.