
    No. 42951.
    Protest 844356-G of N. Y. Merchandise Co., Inc. (New York).
   Opinion by

Tilson, J.

From the record it was found 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.  