Opinion by
Oliver, C. J.At the trial, it was stipulated that the articles in question are toys made of wood shavings, sculptured into shape, tied with wire, and then covered with fur; that they are not “stuffed animal figures not having a spring mechanism”; and that they are not composed in chief value of china, porcelain, parían, bisque, earthenware, or stoneware, or wholly or in chief value of rubber. On the record presented, the claim of the plaintiff was sustained.