
    Before the Second Division,
    April 17, 1946
    No. 51022.
    Protests 14943-K, etc., of Arrow Manufacturing Co., Inc., et al. (New York).
   Opinion by

Tilson, J.

The record showed that certain items of the merchandise consist of manila hemp hats similar in all material respects to those the subject of United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218). Upon the established facts and following the authority cited the merchandise in question was held dutiable as claimed.  