
    Before the First Division,
    March 4, 1940
    No. 43309.
    Protest 929490-G of S. Lisk & Bro. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstract 32264 tin kazoos were held dutiable at 45 percent under paragraph 397 and squawker balloons similar to those the subject of Abstract 40493 were held dutiable at 45 percent under paragraph 409.  