Opinion by
Tilson, J.In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) squawker balloons similar to those the subject of Abstract 40493 at 45 percent under paragraph 409; (2) siren whistles and horns at 45 percent under paragraph 397, Abstracts 39948 and 40480 followed; and (3) so-called cigarette whistles, noisemakers, or novelties in part of bamboo, similar to those the subject of Abstract 39509, at 45 percent paragraph 409.