Opinion by
Tilson,' J.
In accordance with stipulation of counsel and on the authority of Caradine v. United States (9 Cust. Ct. 69, C. D. 664) certain of the harvest hats in question were held dutiable at 25 percent under paragraph 1504 (b) (5) and those imported or withdrawn from warehouse subsequent to the Netherlands Trade Agreement were held dutiable at 12)4 percent under paragraph 1504 and said T. D. 48075, as claimed.