Opinion by
Tilson, J.It was stipulated that certain items of the merchandise consist of racello hats similar in all material respects to those the subject of Abstract 47291, and that certain other items consist of hats of sisal hemp similar to those involved in United States v. Schwab (30 C. C. P. A. 72, C. A. D. 218), which records were admitted in evidence herein. In accordance therewith the items of merchandise in question were held dutiable as claimed.