
    No. 49285.
    Protest 106567-K of Eurasia Import Co., Inc. (New York).
   Opinion by

Tilson, J.

The record showed that certain items consist of hats 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), the record in which case was incorporated herein. In accordance therewith the items in question were held dutiable at 25 percent under paragraph 1504 (b) (1) as claimed.  