Opinion by
Dallinger, J.
In accordance with stipulation of counsel letter openers, hollow bottles, boxes, tooth brush holders, flasks, jars, and soap boxes were held dutiable as household utensils or hollow ware at 40 percent under paragraph 339 as claimed. United States v. Friedlander (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), Abstract 41633, and Viking Trading Co. v. United States (C. D. 132) followed.