Opinion by
Tilson, J.It was stipulated that certain of the merchandise consists of 8-bu. paper hats of the same kind as those involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith the claim at 25 percent under paragraph 1504(b) (5), as hats known as harvest hats, valued at less than $3 per dozen, was sustained to this extent.