
    No. 42062.
    Protest 851364-G of New York Merchandise Co., Inc. (New York).
   Opinion by

Sullivan, 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.  