*408Opinion by
Wilson, J.In accordance with" stipulation of counsel that the merchandise consists of candlestick holders, composed of iron, not plated with gold lacquer, similar in all material respects to those the subject of Mottahedeh Creations, Ltd., et al. v. United States (43 Cust. Ct. 9, C.D. 2095), the merchandise was held dutiable, as claimed, at the applicable rates in effect on the respective dates of importation under the pertinent trade agreements.