Opinion by
Tilson, J.Upon the established facts and following United States v. Bosch Magneto Co. (13 Ct. Cust. Appls. 569, T. D. 41434) and Wedemeyer v. United States (7 Cust. Ct. 141, C. D. 556) the bicycle horns in question were held to be parts of bicycles and therefore dutiable as claimed. Protest sustained to this extent.
Lawrence, J., not participating.