
    Before the First Division,
    July 22, 1940
    No. 44123.
    Protest 810369-G of N. Y. Merchandise Co., Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel that the rubber balls in question are identical in all respects to those involved in United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) the claim at 30 percent under paragraph 1502 was sustained.  