
    No. 48177.
    Protests 869372-G, etc., of John Zimmermann Co. (New York).
   Opinion by

Tilson, J.

The hemp hats in question were held dutiable under paragraph 1504 (b) (1), as claimed, in accordance with stipulation of counsel that they are the same in all material respects as those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218).  