
    No. 47301
    Protest 935869-G of M. Pressner & Co. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the savings banks-in question are chiefly used in the household for utilitarian purposes and that they are in chief value of base metal, not plated, similar to those the subject of Abstract 38680. In accordance therewith they were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.  