Opinion by
Lawrence, J.It was found that the banks in question are similar to those passed upon in Abstract 42749 and that the tape measures are similar to those involved in Abstract 43372, which records were incorporated herein. In accordance therewith the court held the banks dutiable as hollow ware at 40 percent under paragraph 339 and the tape measures as household utensils at 40 percent under paragraph 339, as claimed.