Opinion by
Rao, J.In accordance with stipulation of counsel that the merchandise consists of boxes similar in all material respects to those the subject of Abstract 59557, the merchandise was held dutiable under paragraph 1405, as modified, supra, subject to duty at 5 cents per pound and 10 percent ad valorem, if entered for consumption prior to June 6, 1951, or at 2)4 cents per pound and 10 percent ad valorem, if entered subsequent to said date, as claimed.