Opinion by
Tilson, J.The record showed that certain items consist of hats similar to those involved in Armand Schwab v. United States (30 C. C. P. A. 72, C. A. D. 218) and others similar to those involved in Abstract 46498. In accordance therewith the claim at 25 percent under paragraph 1504 (b) (1) was sustained as to these items.