
    No. 42960.
    Protest 936273-G of N. Y. Merchandise Co., Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) the rubber balls in question were held dutiable at 30 percent under paragraph 1502 as claimed.  