
    Before the First Division,
    July 19, 1938
    No. 39019.
    Protest 811377-G of Butler Brothers (Baltimore).
   Opinion by

Sullivan, J.

The articles in question are described as cardboard cylinders with one end perforated. Inside is a bellows in chief value of earthy or mineral substances with a voice to represent the sounds made by cows, sheep, etc. They were found not to be toys and held dutiable at 40 percent under paragraph 214, Abstracts 25574 and 28952 followed.  