
    Before the First Division,
    May 9, 1939
    No. 41257.
    Protests 872411-G, etc., of S. Lisk & Bro. et al. (New York).
   Opinion by

Sullivan, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) siren whistles and siren horns similar to those the subject of Abstracts 39948 and 40480 at 45 percent under paragraph 397; (2) cigarette whistles or novelties in part of bamboo at 45 percent under paragraph 409, Abstract 39509 followed; and (3) metal flutes similar to those the subject of Abstract 40185 at 45 percent under paragraph 397.  