Opinion by
Donlon, J.
In accordance with oral stipulation of counsel, the merchandise was held dutiable as follows: The items referred to on the invoices as S-2, S-3, and S-30, cups, at 10 cents per dozen pieces and 20 percent ad valorem and the items referred to as S-9, S-10, and S-ll, teapots, at 10 cents per dozen pieces and 25 percent ad valorem, as claimed.