Opinion by
Tilson, J.In accordance with stipulation of counsel and on the authority of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664), “8-Bu paper hats,” known as harvest hats, were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and other “8-Bu paper hats” at 12)4 percent ad valorem under paragraph 1504 (b) (5) as amended by the Netherlands Trade Agreement (T. D. 48075). Protests sustained.