
    No. 46031.
    Protest 57999-K of New York Mdse. Co., Inc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and on the authority of May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) the tennis rackets in question were held dutiable at 30 percent under paragraph 1502 as claimed.  