Opinion by
Donlon, J.
In accordance with oral stipulation of counsel, the merchandise was held dutiable as follows: The items referred to in the invoice as S-26, S-27, and S-28, cups, at 10 cents per dozen pieces and 20 percent ad valorem and the items referred to as S-13, sugar bowls; S-14, creamers; and S-22, pots, at 10 cents per dozen pieces and 25 percent ad valorem, as claimed.