Opinion by
Tilson, J.In accordance with stipulation of counsel and on the authority of New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607), the claim at 35 percent under paragraph 353 was sustained as to the brass shells in question. Tape measures stipulated to be articles chiefly used in the household for utilitarian purposes, and similar to those the subject of Abstract 43372, were held dutiable at 40 percent under paragraph 339 as claimed.