Opinion by
Oliver, P. J.In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: whistling balloons, rubber balloons, and noisemakers in part of bamboo at 45 percent ad valorem under paragraph 409, and trick daggers and kazoos in chief value of metal at 45 percent under paragraph 397. Abstracts 40493, 37637, 44122, and 32264 followed.