*295Opinion by
Tilson, J.At the trial it was shown that the merchandise in question consists of hats similar in all material respects to those the subject of Caradine v. United States (9 Cust. Ct. 69, C. D. 664), which record was incorporated herein. In accordance therewith certain of the merchandise (manufacturer’s No. 505) was held to be properly dutiable at only 25 percent ad valorem under paragraph 1504 (b) (5) as claimed.