Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Woolworth v. United States (T. D. 47857) the claim as household utensils at 40 percent under paragraph 339 was sustained.