Opinion by
Tilson, J.
In accordance with stipulation of counsel the merchandise in question was held dutiable as follows: (1) rubber balls at 30 percent under paragraph 1502; (2) rubber articles at 25 percent under paragraph 1537; (3) tin kazoos at 45 percent under paragraph 397; and (4) squawker balloons at 45 percent under paragraph 409. United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770) and Abstracts 41517, 25607, 32264, and 40493 followed.