Opinion by
Sullivan, J.In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) siren whistles and siren horns similar to those the subject of Abstracts 39948 and 40480 at 45 percent under paragraph 397; (2) cigarette whistles or novelties in part of bamboo at 45 percent under paragraph 409, Abstract 39509 followed; and (3) metal flutes similar to those the subject of Abstract 40185 at 45 percent under paragraph 397.