Protests 914687-G of S. Lisk & Bro.

4 Cust. Ct. 429

Opinion

Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstracts 39948 and 40480 siren whistles and siren horns were held dutiable at 45 percent under paragraph 397. Cigarette whistles or noisemakers in part of bamboo, similar to those passed upon in Abstract 39509, were held dutiable at 45 percent under paragraph 409.