Opinion by
Tilson, J.The testimony showed that all merchandise on the invoice consists of hats which are similar in all material respects to those involved in Armand Schwab v. United States (30 C. C. P. A. 72, C. A. D. 218), which record was admitted in evidence herein. In accordance therewith the claim at 25 percent under paragraph 1504 (b) (1) was sustained.