Opinion by
Dallingee, J.In accordance with stipulation of counsel and on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Viking Trading Co. v. United States (2 Cust. Ct. 237, C. D. 132) the'baskets and bottles in question were held dutiable at 40 percent under paragraph 339 as claimed.