
    Before the First Division,
    January 30, 1939
    No. 40551.
    Protest 873434-G of M. Pressner & Co. (New York).
   Opinion by

Sullivan, J.

It was stipulated that the merchandise consists of tennis rackets similar to those the subject of May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573). The claim at 30 percent under paragraph 1502 was therefore sustained.  