
    Before the First Division,
    January 12, 1939
    No. 40402.
    Protest 837262-G of New York Merchandise Co. (New York).
   Opinion by

Sullivan, J.

It was stipulated that the merchandise consists of 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). The claim at 30 percent under paragraph 1502 was therefore sustained.  