Opinion by
Tilson, J.It was stipulated that certain of the items in question are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). Some of the harvest hats were therefore held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5) and those entered or withdrawn for consumption subsequent to the date of the said trade agreement were held dutiable at 12Yz percent under paragraph 1504 (b) (5) as claimed.