Court Opinion

ID: 6631847
Source: CourtListenerOpinion
Date Created: 2022-07-20 20:37:54.767011+00
Date Added: 2024-06-11T09:04:38.869752
License: Public Domain

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. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) unin-flated rubber balls or so-called beach balls and tennis rackets were held dutiable at 30 percent under paragraph-1502. Paper puzzles similar to those the subject of Abstract 25607 were held dutiable at 35 percent under paragraph 1413.