
    No. 45629.
    Protest 757313-G of S. Lisk & Bros. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel squawker balloons similar to those the subject of Abstract 40493 were held dutiable at 45 percent under paragraph 409 and opera glasses like those the subject of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) at 45 percent under paragraph 228 (b).  