
    Before the Second Division,
    December 27, 1944
    No. 49915.
    Protest 2781-K(b) of O. Yoshizawa Co. (New York).
   Opinion by

Tilson, J.

The record showed that certain items are hats known as harvest hats valued at less than $3 per dozen, similar to those involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith certain of the items in question were held dutiable at 12J4 percent under paragraph 1504(b) (5) and T. D. 48075, as claimed.  