Opinion by
Tilson, J.In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) rubber articles at 25 percent under paragraph 1537 (b), Abstracts 41517 and 25607 followed; (2) balls at 30 percent under paragraph 1502; and (3) squawker balloons like those the subject of Abstract 40493 at 45 percent under paragraph 409.