Opinion by
Dallinger, J.
In accordance with stipulation of counsel the articles in question which are plated with silver were held dutiable at 50 percent under paragraph 339 as claimed. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445) and Dow v. United States (id. 282, T. D. 46816) cited.