Opinion by
McClelland, P. J.
It was stipulated that the wooden peg trick item is in chief value of wood and not bamboo. The claim at 33)1 percent under paragraph 412 was therefore sustained. It was also stipulated that the rubber trick flower cannot be used for ornamental or decorative purposes and is in chief value of rubber. The claim at 25 percent under paragraph 1537 (b) was therefore sustained.