
    Before the First Division,
    December 30, 1938
    No. 40261.
    Protests 664904-G, etc., of New York Merchandise Co., Inc. (New York).
   Opinion by

Sullivan, J.

In accordance with stipulation of counsel uninflated rubber balls or so-called beach balls the same as those the subject of United States v. Woolworth (24 C. C. P A. 338, T. D. 48770) were held dutiable at 30 percent under paragraph 1502. Cotton candy containers in the form of rabbits similar to those the subject of Abstract 33265 were held dutiable at 40 percent under paragraph 923.  