Protest 823902-G of New York Merchandise Co. , 5 Cust. Ct. 433 ( 1940 )

Opinion by Oliver, P. J.

It was stipulated that the merchandise consists of tennis rackets similar to those the subject of May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573). The claim at 30 percent under paragraph 1502 was therefore sustained.