Opinion by
Tilson, J.The record showed that certain items consist of hats similar to those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218) and that others consist of hemp knotted straw hats similar to those involved in Abstract 46497. On the established facts and following the cited authorities certain of the items, as set forth in decision herein, were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (1) as claimed.