Opinion by
Tilson, J.The record showed that certain items of the merchandise consisted of hats similar in all material respects to those the subject of Abstract 47291 and United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218), which records were admitted in evidence herein. In accordance therewith the items were held dutiable at 25 percent under paragraph 1504 (b) (1) as claimed.