Opinion by
Dallinger, J.In accordance with stipulation of counsel and on the authority of Dow v. United States (21 C. C. P. A. 282, T. D. 46816) and Abstracts 34372, 34924, 34928, and 38680 the tape measures, glove driers, and curling irons in question were held dutiable at 40 percent under paragraph 339 as claimed.