Opinion by
Sullivan, J.In accordance with stipulation of counsel and on the authority of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770), May v. *535United States (T. D. 47760), and Woolworth v. United States (T. D. 48573) unin-flated rubber balls and tennis rackets were held dutiable at 30 percent under paragraph 1502 as claimed.