Opinion-by
Tilson, J.The record showed that certain of the items in question consist of manila hemp hats similar to those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218), which record was admitted in evidence herein. The claim at only 25 percent under paragraph 1504 (b) (1) was therefore sustained as to this item.