
    Before the First Division,
    June 3, 1940
    No. 43837.
    Protest 958366-G of Bullocks, Inc. (Los Angeles).
   Opinion by

Tilson, J.

It was agreed that certain items of the merchandise are not chiefly used for the amusement of children but are capable of having musical selections played thereon. The claim at 40 percent under paragraph 1541 was therefore sustained as to those items.  