Opinion by
Sullivan, J.In accordance with stipulation of counsel wooden lacquered cabinets similar to those the subject of Abstract 37636 were held ■dutiable at 33% percent under paragraph 412, and tennis rackets similar to those involved in May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) were held dutiable at 30 percent under paragraph 1502.