
    Before the Second Division,
    June 22, 1942
    No. 47313.
    Protest 16108-K of J. Elishewitz & Sons Co. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel that certain of the merchandise in question consists of knotted sisal hats the same in all material respects as those involved in Abstract 46497 the claim at 25 percent ad valorem under paragraph 1504 (b) (1) was sustained as to those items.  