
    Before the First Division,
    June 30, 1941
    No. 46131.
    Protests 604207-G, etc., of Bill & Caldwell, Inc. (New York).
   Opinion by

Brown, J.

It was stipulated that the merchandise is finished hats in chief value of wool, made from bodies or shapes constructed in the same way as those the subject of Cohn v. United States (4 Cust. Ct. 166, C. D. 314). The protests were therefore sustained.  