Opinion by
Tilson, J.In accordance with stipulation of counsel and on the authority of Caradine v. United States (9 Cust. Ct. 69, C. D. 664), harvest hats imported or withdrawn for consumption prior to the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), Tariff Act of 1930, and those imported subsequent to said trade agreement were held dutiable at 12J^ percent under paragraph 1504 (b) (5) as claimed.