Opinion by
Oliver, P. J.It was stipulated that the whistling balloons, rubber balloons, and noisemakers are composed in part of bamboo. They were therefore held dutiable at 45 percent under paragraph 409 as claimed, following Abstract 40493. Metal kazoos stipulated to be similar to those the subject of Abstract 44122 and 32264 were held dutiable at 45 percent under paragraph 397 as claimed.