Is it permitted for children to blow and play with the toy Shofar (whistle) on Rosh Hashana?

 

A child may only blow a real Shofar (obviously not on the first day of Rosh Hashana this year which is Shabbos).

ראה שו”ע אדה”ז תקצו, סוס”ב. וראה גם תקפח, ו.

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