Opinion by
Tilson, J.The record showed that certain of the items consist of hats similar to those in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith they were held dutiable at 12½ percent under paragraph 1504 (b) (5) and the Netherlands Trade Agreement (T. D. 48075) as claimed.