Opinion by
Tilson, J.It was stipulated that certain of the hemp hats in question are similar to those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218) and others consist of hemp knotted straw hats similar to those involved in Abstract 46497. In accordance therewith they were held dutiable as hats of hemp or straw, not blocked or trimmed, and not bleached, dyed, colored, or stained, as claimed.