Opinion by
Tilson, J.Counsel for the respective parties agreed that certain of the items consist of hemp knotted straw hats, not blocked or trimmed, and not bleached, dyed, colored, or stained, and that they are the same in all material respects as those the subject of Abstract 46497. In accordance therewith the claim at 25 percent ad valorem under paragraph 1504 (b) (1) was sustained as to these items.