Opinion by
Ekwall, J.It was stipulated that the various small ornamental or decorative figures in question are not toys, and are similar in all material respects (except component material of chief value and that they are not manger sets) to the small figures the subject of Joseph Schmidt, Inc. v. United States (9 Cust. Ct. 188, C. D. 690). The protests claiming that they are not subject to countervailing duty under section 303 were sustained as to certain of the items.