Protests 946617-G of Amemiya

Opinion by

In accordance with stipulation of counsel and on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), Rice v. United States (24 id. 114, T. D. 48415), and Abstracts 40865, 42779, 41243, 40203, and 28984, vases, savings banks, pen stands, and boxes were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.