
    Before the First Division,
    April 17, 1943
    No. 48201.
    Protest 30576-K of M. Pressner & Co. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the merchandise in question consists of cigarette whistles composed in part of bamboo, similar in all material respects to those involved in Abstract 39509. In accordance therewith the claim at 45 percent under paragraph 409 was sustained.  