Opinion by
Tilson, J.
It was stipulated that certain items of the merchandise consist of hats known as harvest hats, valued at less than $3 per dozen, similar in all material respects to those the subject of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664), which record was admitted in evidence herein. In accordance therewith the claim at 25 percent under paragraph 1504 (b) (5) was sustained.