Opinion by
Dallinger, J.In accordance with stipulation of counsel that the articles are chiefly used on the table or in the household for utilitarian pur•poses and are plated with gold or silver, the claim at 40 percent under paragraph 339 was sustained. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445) and Dow v. United States (id. 282, T. D. 46816) cited.