Opinion by
Tilson, J.It was stipulated that certain of the items in question consist of hats similar to those the subject of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith certain of the items were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5) and others imported subsequent to the Netherlands Trade Agreement, T. D. 48075, were held dutiable at 12)4 percent under paragraph 1504 (b) (5), as claimed.