
    No. 45070.
    Protest 844427-G of New York Merchandise Co., Inc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel uninflated rubber balls or so-called beach balls identical with 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 and harmonicas similar to those the subject of Abstract 40586 at 40 percent under paragraph 1541 (a) as claimed.  