United States Customs Court January 2, 1941, No. 45085 (Protest 898340-G of Shaland)

Opinion by

Oliver, P. J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Metal pipe kazoos at 45 percent under paragraph 397, Abstract 44122 followed; (2) squawker balloons in part of bamboo at 45 percent under paragraph 409, Abstract 40493 followed; (3) wooden cabinets similar to those the subject of Abstract 37636 at 33)4 percent under