
    Before the Second Division,
    December 26, 1940
    No. 45073.
    Protest 726941-G of National Silver Co. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the candlesticks are chiefly used in the household for utilitarian purposes. The claim at 40 percent under paragraph 339 was therefore sustained. Dow v. United States (21 C. C. P. A. 282, T. D. 46816) and Abstract 26440 followed.  