Opinion by
Dallinger, J.In accordance with stipulation of counsel that the merchandise consists of silver butter spreaders similar in all material respects to those the subject of William Adams, Inc. v. United States (6 Cust. Ct. 156, C. D. 452) the claim at 16 cents each and 35-percent ad valorem under paragraph 355 and T. D. 49753 was sustained.