Opinion by
Tilson, J.The record showed that certain items of the merchandise consisted of hats of knotted hemp, similar in all material respects to those the subject of Abstract 46497, and other items consisted of hats of ramie and cellophane, similar in all material respects to those the subject of Abstract 47291. Both records were admitted in evidence herein. In accordance therewith the items in question were held dutiable at 25 percent under paragraph 1504 (b) (1) as claimed.