*398Opinion by
In accordance with stipulation of counsel that the merchandise consists of cheese knives similar in all material respects to those the subject of B. Westergaard & Co. v. United States (26 Cust. Ct. 77, C. D. 1302), except that the merchandise in question has handles of nickel silver and that said knives are less than 4 inches in length, exclusive of the handle, the claim of the plaintiff was sustained.