
    Before the Second Division,
    August 16, 1944
    No. 49672.
    Protest 71707-K (A) of O. Yoshizawa Co. (New York).
   Opinion by

Tilson, J.

From the record it was found that the hats are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). Those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (to) (5), and those subsequent to said date were held dutiable at 12J4 percent under paragraph 1504 (b) (5) and T. D. 48075, supra.  