
    Before the Second Division,
    January 27, 1945
    No. 49978.
    Protests 936088-G, etc., of Armand Schwab & Co., Inc. (New York).
   Opinion by

Tilson, J.

The record showed that certain items of the merchandise consisted of hats similar in all material respects to those the subject of -Abstracts 46497 and 47291, and United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218), which records were admitted in evidence herein. In accordance therewith the items in question were held dutiable at 25 percent under paragraph 1504 (b) (1) as claimed.'  