Opinion by
Tilson, J.The record showed that certain of the items in question consisted of hemp hats not blocked or trimmed and not bleached, dyed, colored, or stained, and similar in all material respects to certain items involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218), which record was admitted herein. In accordance therewith the claim at only 25 percent under paragraph 1504 (b) (1) was sustained.