Opinion by
Sullivan, J.
In accordance with stipulation of counsel beach balls identical with those the subject of United States v. Woolworth (24 C. C. P. A. 338, T. D. 48770), footballs of the Rugby type, similar to those the subject of Abstract 27179, and tennis rackets like those passed upon in May v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) were held dutiable at 30 percent under paragraph 1502 as claimed.