Opinion by
Tilson, J.
In accordance with stipulation of counsel and following Abstract 38680 the marcel irons in question were held dutiable as household utensils at 40 percent under paragraph 339, as claimed. It was also stipulated that the banks in question are similar to those the subject of Abstract 42749. They were therefore held dutiable as hollow ware at 40 percent under paragraph 339, as claimed.