
    Before the First Division,
    May 27, 1940
    No. 43781.
    Protest 933153-G of S. Lisk & Bro. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel siren whistles and horns similar to those involved in Abstract 40480 were held dutiable at 45 percent under paragraph 397 and squawker balloons like those the subject of Abstract 40493 were held dutiable at 45 percent under paragraph 409 as claimed.  