
    No. 43718.
    Protest 10198-K of Sprouse-Reitz Co., Inc. (San Francisco).
   Opinion by

Tilson, J.

On the agreed facts the tennis rackets in question were held dutiable at 30 percent under paragraph 1502. May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) followed.  