Protests 938026-G of Dan Brechner & Co. ( 1939 )

Opinion by

Sullivan, J.

It was stipulated that the merchandise consists of noisemakers similar to those the subject of Abstract 40480. The claim at 45 percent under paragraph 397 was therefore sustained as to certain items. Cigarette whistles like those the subject of Abstract 39509 were held dutiable at 45 percent under paragraph 409.