Opinion by
McClelland, P. J.
It was stipulated that the merchandise consists of candlesticks, bud vases, trays, candle holders, incense burners, stamp boxes, photo frames, bon-bon boxes, salt and pepper shakers, bon-bon dishes, bridge trays, flower vases, and match holders. Being articles used chiefly in the kitchen or household for utilitarian purposes or hollow ware in chief value of unetal, silver plated, the claim at 40 percent under paragraph 339 was sustained.