
    Before the First Division,
    April 21, 1939
    No. 41097.
    Protest 959353-G of Butler Bros. (New York).
   Opinion by

Sullivan, J.

It was stipulated that the merchandise consists of tennis rackets similar to those the subject of Woolworth v. United States (T. D. 48573). The claim at 30 percent under paragraph 1502 was therefore sustained.  