*424Opinion by
In accordance with stipulation of counsel atomizers, flasks, and cups chiefly used in the household for utilitarian purposes were held dutiable at 40 percent under paragraph 339 as claimed. United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Rice v. United States (T. D. 49373) cited.