Protests 718827-G of Langfelder, Homma & Hayward, Inc.

Opinion by

In accordance with stipulation of counsel and on the authority of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770), May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) unin-flated rubber balls or so-called beach balls and tennis rackets were held dutiable at 30 percent under paragraph-1502. Paper puzzles similar to those the subject of Abstract 25607 were held dutiable at 35 percent under paragraph 1413.