Opinion by
Tilson, J.Upon the agreed facts and following Caradine v. United States (9 Cust. Ct. 69, C. D. 664), certain of the harvest hats in question were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5) and those imported subsequent tó the Netherlands Trade Agreement, T. D. 48075, were held dutiable at 12)4 percent under paragraph 1504 (b) (5), as claimed.