
    Before the Second Division,
    October 17, 1945
    No. 50585.
    Protests 530958-G, etc., of E. M. Poons Co. of Kobe, Inc. (New York).
   Opinion by

Tilson, J.

The testimony of the only witness presented showed that certain items of the merchandise consist of hats known as harvest hats similar in all material respects to those the subject of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Upon the established facts and following the authority cited the merchandise was held dutiable as claimed.  