
    No. 39618.
    Protest 697723-G of New York Merchandise Co., Inc. (New York).
   Opinion by

Sullivan, J.

In accordance with stipulation of counsel the tennis rackets and balls in question were held dutiable at 30 percent under paragraph 1502. May v. United States (T. D. 47760) and Woolworth v. United States (24 C. C. P. A. 338, T. D. 48770) followed.  