Opinion by
Oliver, P. J.In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) Squawker balloons in part of bamboo similar to those the subject of Abstract 40493 at 45 percent under paragraph 409; (2) daggers in chief value of metal at 45 percent under paragraph 397, Abstract 37637 followed; and (3) kazoos similar to those the subject of Abstract 32264 at 45 percent under paragraph 397.