Opinion by
Oliver, P. J.
In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) three-tube horns like those the subject of Abstract 40185 at 45 percent under paragraph 397; (2) squawker balloons in part of bamboo at 45 percent under paragraph 409, Abstract 40493 followed; and (3) opera glasses similar to those the subject of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) at 35 percent under paragraph 228 (b) and the French Trade Agreement.