Opinion by
Sullivan, J.In accordance with stipulation of counsel the merchandise in question was held dutiable at 30 percent under paragraph 1502, as follows: (1) uninfiated rubber balls, United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770); (2) rubber footballs, Abstract 27179; and (3) tennis rackets, Woolworth v. United States (T. D. 48573) followed.