Opinion by
Tilson, J.
In accordance with stipulation of counsel that certain of the merchandise consists of knotted sisal hats the same as those involved in Abstract 46497 and of hats or hoods of ramie and cellophane the same as those involved in Abstract 47291, the claim that they are dutiable at only 25 percent ad valorem under paragraph 1504 (b) (1) was sustained.