Opinion by
Tilson, J.The record showed that certain of the items consist of hats composed of manila hemp or ramie and cellophane, similar to those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218) and Abstract 47291. In accordance therewith the claim at 25 percent ad valorem under paragraph 1504 (b) (1) was sustained.