Opinion by
The record showed that certain items of the merchandise consisted of manila hemp hats similar in all material respects to those the subject of United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218), which record was admitted in evidence herein. In accordance therewith the items in question were held dutiable at 25 percent under paragraph 1504 (b) (1) as claimed.