
    No. 44495.
    Protest 785088-G of Nadel & Shimmel (New York).
   Opinion by

Kincheloe, J.

In accordance with stipulation of counsel and on the authority of Abstract 40493 the balloons in question were held dutiable as articles in part of bamboo at 45 percent under paragraph 409.

Tilson, J.,

dissented for the reasons stated in his dissenting opinion in Goodacre v. United States (5 Cust. Ct. 82, C. D. 374).  