Opinion by
Tilson, J.
In accordance with stipulation of counsel and following United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218) and Abstract 46497 the hemp hats in question were held dutiable as claimed. It was also stipulated that the racello hats are the same in all material respects as those involved in Abstract 47291. In accordance therewith' the claim at 25 percent under paragraph 1504 (b) (1) was also sustained as to this item.