ORDER 1. WE HAVE HEARD THE LEARNED COUNSEL FOR THE PARTIES. 2. WE DO NOT COMPLETELY AGREE WITH THE REASONING OF THE TRIBUNAL, IN ARRIVING AT THE CONCLUSION THAT THE GOODS CONCERNED FALL UNDER TARIFF ITEM 3922.90. HOWEVER, IN VIEW OF CHAPTER NOTE 11(H) TO CHAPTER 39 WHICH SPECIFIES THAT BATH TUBS, SHOWER TRAYS, COUNTER WASHBASIN AND SIMILAR SANITARY WARE WOULD FALL UNDER TARIFF ITEM 3922, WE SEE NO REASON TO INTERFERE. 3. THE CIVIL APPEALS STAND DISMISSED. THERE SHALL BE NO ORDER AS TO COSTS.