In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of harvest hats valued at less than $3 per dozen, which are not blocked, trimmed, or sewed, similar in all other material respects to those the subject of Bailey-Mora Co., Inc., a/c Vera Lou, Inc., et al. v. United States (54 Cust. Ct. 55, C.D. 2508), the claim of the plaintiffs was sustained.