
    No. 47736.
    Protests 563764-G, etc., of Cohn & Lewis (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel that certain items consist of “8-Bu. paper hats,” the claim at only 25 percent ad valorem under paragraph 1504 (b) (5) was sustained, following Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664).  