Opinion by
Dallinger, J.In accordance with stipulation of counsel the boxes and liqueur sets in question were held dutiable at 40 percent under para*481graph 339 as claimed. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445) and Dow v. United States (id. 282, T. D. 46816) cited.