Protests 818652-G of New York Merchandise Co.

It was stipulated that the merchandise is uninflated rubber balls or so-called beach balls the same as those the subject of Woolworth v. United States (T. D. 48231) and United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770). The claim at 30 percent under paragraph 1502 was therefore sustained.