Opinion by
Sullivan, J.
In accordance with stipulation of counsel and on the authority of Woolworth v. United States (T. D. 48573) tennis rackets were held dutiable at 30 percent under paragraph 1502. Microscope sets stipulated to be similar to those the subject of United States v. Wolf (26 C. C. P. A. 243, C. A. D. 23) were held dutiable at 45 percent under paragraph 228 (b) as claimed.