Protests 961647-G of Gellman Bros.

*487Opinion by

In accordance with stipulation of counsel kazoos like those the subject of Abstract 32264 were held dutiable at 45 percent under paragraph 397 and opera glasses the same as those passed upon in Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) were held dutiable at 35 percent under paragraph 228 (b) and the French Trade Agreement.