Opinion by
Tilson, J.
In accordance with stipulation of counsel that the merchandise consists of "8-Bu. paper hats," known as harvest hats, and that they are the same as those in Caradine v. United States (9 Cust. Ct. 69, C. D. 664), the' claim at only 25 percent ad valorem under paragraph 1504 (b) (5) was sustained.