Opinion by
Tilson, J.It was stipulated that certain items consist of hemp knotted straw hats, similar to those involved in- Abstract 46497. In accordance therewith the items in question were held dutiable as straw hats, not blocked or trimmed, and not bleached, dyed, colored, or stained, at 25 percent ad valorem under paragraph 1504 (b) (1), as claimed.