Opinion by
It was stipulated that the hats in question are composed of manila hemp, not blocked or trimmed, and not bleached, dyed, colored, or stained, and that they are similar to those the subject of United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218). In accordance therewith j;he claim at 25 percent under paragraph 1504 (b) (1) was sustained.