
    Before the Second Division,
    October 11, 1945
    No. 50574.
    Protests 486128-G, etc., of Edward M. Poons Co. of Kobe, Inc. (New York).
   Opinion by

Tilson, J.

The record established that certain items of the merchandise consist of hats known as harvest hats similar in all material respects to those the subject of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Upon the established facts and following the cited authority, the merchandise was held dutiable as claimed.  