
    No. 43122.
    Protest 932636-G of M. Pressner & Co. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstract 40493 squawker balloons were held dutiable at 45 percent under paragraph 409. Opera glasses stipulated to be similar to those involved in Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) were held dutiable at 35 percent under paragraph 228 (b) as claimed.  