Opinion by
Dallinger, J.In accordance with stipulation of counsel goblets, tie racks, trays, bottles, bowls, and calendars' chiefly used in the household for utilitarian purposes and hollow flasks like those the subject of Viking Trading Co. v. United States (2 Cust. Ct. 237, C. D. 132) were held dutiable at 40 percent under paragraph 339. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445) and Dow v. United States (id. 282, T. D. 46816) cited.