Opinion by
Dallinger, J.
It was found that the tacks in question are composed of steel shanks or pins and brass heads. They were held not provided for in the first part of paragraph 331 which is limited to thumb tacks composed of two or more pieces of iron or steel wire. The claim at nine-tenths of 1 cent per pound under paragraph 331 and T. D. 46051, plus 3 cents per pound under section 601 (c) (7), Revenue Act of 1932, was sustained.