
    Before the First Division,
    October 13, 1939
    No. 42412.
    Protest 933858-G of General Concessions Corporation (Cleveland).
   Opinion by

McClelland, P. J.

On the authority of Abstract 39562 the paper water flowers in question were held dutiable at 35 percent under paragraph 1413 as claimed. There was nothing in the record to show that the puzzles are not chiefly used for the amusement of children. As to them the protest was overruled.  