
    Before the Second Division,
    February 22, 1945
    No. 50039.
    Protests 942941-G, etc., of Lou I. Lubin, Inc. (New York).
   Opinion by

Tilson, J.

The record established that certain items of the merchandise consist of racello hats similar in all material respects to those the subject of Abstract 47291, which record was admitted in evidence herein. In accordance therewith the'items in question were held dutiable as claimed.  