
    Before the First Division,
    August 15, 1941
    No. 46260.
    Protest 989215-G of M. Pressner & Co. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the siren whistles in question are composed in chief value of metal and are similar to the merchandise the subject of Abstract 40480. In accordance therewith the claim at 45 percent under paragraph 397 was sustained.  