
    No. 48529.
    Protest 40405-K of T. A. Desmond & Co., Inc. (New York).
   Opinion by

Tilson, J.

The record showed that certain of the items consist of hats similar in all material respects to those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218). The claim at 25 percent under paragraph 1504 (b) (1) was therefore sustained.  