
    No. 40494.
    Protests 659698-G, etc., of Langfelder, Homma & Hayward, Inc. (Philadelphia).
   Opinion by

Sullivan, J.

In accordance with stipulation of counsel and on the authority of Abstract 27179, May v. United States (T. D. 47760), and Woolworth v. United States (T. D. 48573) the balls and tennis rackets in question were held dutiable at 30 percent under paragraph 1502 as claimed.  