Opinion by
Tilson, J.
In accordance with stipulation of counsel and on the authority of Abstract 37230 articles in chief value of cellulose filaments were held dutiable at 60 percent under paragraph 31, and artificial flowers similar to those involved in Robinson-Goodman v. United States (17 C. C. P. A. 149, T. D. 43473) were held dutiable at 60 percent under paragraph 1419 as claimed.