
    Before the Second Division,
    January 4, 1949
    No. 52779.
    Minami & Posner Imp. Co., Inc. v. United States,
    protests 994233-G and 26251-K (New York).
   Opinion by

Tilson, J.

It was stipulated that certain items of the merchandise consists of 8-bu hats known as harvest hats, valued at less than $3 per dozen, similar in all material respects to those the subject of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). The claim of the plaintiff was therefore sustained.  