
    Before the First Division,
    September 29, 1939
    No. 42260.
    Protest 992409-G of Eclipse Import Corp. (New York).
   Opinion by

Evans, J.

In accordance with stipulation of counsel and on the authority of Abstracts 39948 and 40480 the siren whistles and horns in question were held dutiable at 45 percent under paragraph 397 as claimed.  