Opinion by
Tilson, J.It was stipulated that certain of the items consist of hemp hats similar to those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218) and other items consist of knotted hemp hats similar to those involved in Abstract 46497. In accordance therewith the claim at 25 percent under paragraph 1504 (b) (1) was sustained as to those items.