
    Before the Second Division,
    December 18, 1942
    No. 47825.
    Protests 698824-G, etc., of Frank Allaire Co., Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel that certain of the merchandise in question, consisting of 8-bu. paper hats, known as harvest hats, valued at less than $3 per dozen, is similar to that involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664), the claim at only 25 percent under paragraph 1504 (b) (5) was sustained.  