Opinion by
Dallinger, J.The dime savings banks stipulated to be similar to those the subject of Abstract 42749 were held dutiable as hollow ware at 40 percent under paragraph 339. It was also stipulated that the tape measures in question are similar to those the subject of Abstract 43372. In accordance therewith the tape measures were held dutiable as household utensils at 40 percent under paragraph 339 as claimed. .