
    No. 40493.
    Protest 782102-G of Gellman Brothers (St. Paul).
   Opinion by

Sullivan, J.

It was stipulated that the article in question is in chief value of bamboo. As they are only used by adults as noisemakers on festive occasions they were held dutiable at 45 percent under paragraph 409 as claimed. Nadel v. United States (T. D. 45629) cited.  