Opinion by
Tilson, J.It was stipulated that certain of the hats in question are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith, some of them were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those imported or withdrawn from warehouse subsequent to the Netherlands Trade Agreement (T. D. 48075) were held dutiable at only 12% percent under paragraph 1504 (b) (5). Protests sustained to that extent.