Opinion by
Oliver, P. J.At the hearing the collector’s letter and the records in Abstracts 40586 and 40480 were incorporated in the record herein. The merchandise in question was therefore held dutiable as follows: (1) Harmonicas at 40 percent under paragraph 1541, following Abstract 40586, and (2) certain whistles at 45 percent under paragraph 397, following Abstract 40480. Protest sustained to this extent, in accordance with stipulated facts.