
    Before the Second Division,
    April 24, 1946
    No. 51039.
    Protests 928548-G, etc., of Katz Berk Hat Body Corp. (New York).
   Opinion by

Tilson, J.

The record established that certain items of the merchandise consist of hats similar in all material respects to those the subject of Abstract 47291. Upon the established facts and following the authority cited the merchandise in question was held dutiable as claimed.  