
    No. 43398.
    Protest 973100-G (A) of M. Pressner & Co. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel siren whistles and horns similar to those the subject of Abstracts 39948 and 40480 were held dutiable at 45 percent ad valorem under paragraph 397. Play balls in chief value of paper similar to those the subject of Abstract 40492 were held dutiable at 35 percent under paragraph 1413.  