Opinion by
Dallinger, J.In accordance with stipulation of counsel and on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) paperweights and pencil holders plated with silver were held dutiable at 50 percent ad valorem under paragraph 339, and those not plated were held dutiable at only 40 percent under the same paragraph as claimed.