Opinion by
Tilson, J.
The record showed that certain items of the merchandise consist of hats composed of manila hemp similar in all material respects to those the subject of United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218), which record was admitted in evidence herein. In accordance therewith the items of merchandise in question were held dutiable as claimed.