Opinion by
Tilson, J.In accordance with stipulation of counsel that certain items of the merchandise consist of hats composed of manila hemp, not blocked or trimmed, and not bleached, dyed, colored, or stained, similar in all material respects to those the classification of which was involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218), the claim’ of the plaintiff was sustained.