Protest 698382-G of N. Y. Merchandise Co.

Opinion by

In accordance with stipulation of counsel tennis rackets similar to those the subject of May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) and beach balls like those passed upon in United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502 as claimed.