Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Abstract 42749 dime savings banks were held dutiable as hollow ware and atomizers and paperweights similar to those the subject of Rice v. United States (T. D. 49373) and Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) were held dutiable as household utensils at 40 percent under paragraph 339.