Opinion by
Keeee, J.It was stipulated that the merchandise in question is similar in all material respects to that the subject of Copeland & Thompson v. United States (12 Cust. Ct. 85, C. D. 833). In accordance therewith the merchandise was held dutiable at 30 percent ad valorem and 10 cents per dozen pieces under paragraph 211, as amended by T. D. 49753, as saucers valued at not less than 45 cents per dozen. The protests were sustained to this extent.