Opinion by
Oliver, P. J.In accordance with stipulation of counsel the buckles in question similar in all material respects to those the subject of Streamline Button Co., Inc. v. United States (C. D. 555) were held dutiable at J4 cent each and jKo cent per dozen for each 1 cent the value exceeds 20 cents per dozen, and 25 percent ad valorem, under paragraph 1527 (c) (2) and T. D. 49458. The protests were sustained to this extent.