
    No. 46390.
    Protests 19799-K, etc., of M. Pressner & Co. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel that the siren whistles in question are in chief value of metal the claim at 45 percent under paragraph 397 was sustained on the authority of Abstracts 39948 and 40480. Whistling balloons, rubber balloons, and noisemakers stipulated to be composed in part of bamboo, similar to those the subject of Abstract 40493, were held dutiable as bamboo articles at 45 percent under paragraph 409 as claimed.  