Protest 747166-G of Shaland

Opinion by

As the Government has not objected to the protest on the ground of multifariousness the merchandise was held dutiable in accordance with stipulation of counsel as follows: (1) uninflated rubber balls or so-called beach balls identical with those the subject of United States v. Woolworth (24 C. *531C. P. A. 338, T. D. 48770) at 30 percent under paragraph 1602; (2) rubber novelties similar to those the subject of Abstract 25607 at 25 percent under paragraph 1537 (b); (3) joke articles at 35 percent under paragraph 1413, Abstract 36435 followed; and (4) tin kazoos at 45 percent under paragraph 397, Abstract 32264 followed. For Judge Brown’s concurring opinion see Abstract 40344.