
    Before the First Division,
    December 29, 1939
    No. 42930.
    Protest 720764-G of Langfelder, Homma & Hayward, Inc. (Philadelphia).
   Opinion by

Tilson, J.

It was stipulated that certain items consist of inflated rubber balls similar to those the subject of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) and Abstract 41517. Certain items were therefore held dutiable at 25 percent under paragraph 1537 (b) and others at 30 percent under paragraph 1502.  