
    Before the First Division,
    April 9, 1942
    No. 47060.
    Protest 944634-G of Wm. Shaland (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and on the authority of Abstracts 44122 and 32264 the kazoos in question were held'dutiable at 45 percent under paragraph .397 as-claimed. .  