
    Before the Second Division,
    July 12, 1948
    No. 52453.
    protests 879675-G and 928552-G (New York).
    John Zimmermann Co. v. United States,
   Opinion by

Tilson, J.

It was stipulated that certain items of the merchandise consist of racello hats or hat bodies similar in all material respects to those the classification' of which was involved in Abstract 47291. Accepting this stipulation as a statement of fact and following the cited authority the claim at 25 percent under paragraph 1504 (b) (1) was sustained.  