United States Customs Court February 24, 1941, No. 45448 (Protest 905266-G of Shaland)

Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and on the authority of Abstract 41823 fur dogs and animals were held dutiable at 50 percent under paragraph 1519 (e) and whistling balloons, rubber balloons and noisemakers in part of bamboo, similar to those the subject of Abstract 1,0493, were held dutiable at 45 percent under paragraph 409.