
    No. 43840.
    Protest 795204-G of M. Pressner & Co. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) squawker balloons at 45 percent under paragraph 409, Abstract 40493 followed; (2) opera glasses similar to those the subject of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) at 35 or 45 percent under paragraph 228 (b); and (3) siren whistles and horns similar to those the subject of Abstracts 39948 and 40480 at 45 percent under paragraph 397.  