Opinion by
Dallingeb, J.
In accordance with stipulation of counsel candlesticks classified at 65 percent ad valorem under paragraph 397 were held dutiable as household utensils plated with silver at 50 percent under paragraph 339, and incense burners classified at 45 percent under paragraph 397 were held dutiable at 40 percent under paragraph 339. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445) and Abstract 29958 followed.