
    Before the First Division,
    July 31, 1941
    No. 46226.
    Protests 492923-G, etc., of Bill & Caldwell, Inc. (New York).
   Opinion by

Brown, J.

It was stipulated that the merchandise in question consists of finished hats wholly or in chief value of wool the same in all material respects as those the subject of Abstract 46131. In accordance therewith the merchandise was held dutiable under paragraph 1115 (a) as claimed.  