
    No. 45078.
    Protest 887464-G of Wm. Shaland (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and on the authority of Abstract 44122 pipe kazoos in chief value of metal were held dutiable at 45 percent under paragraph 397 and cigarette whistles composed in part of bamboo at 45 percent under paragraph 409, following Abstract 39509.  