
    Before the Second Division,
    February 1, 1943
    No. 47978.
    Protest 1189-K of Horace E. Gould & Sons, Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel that the hats in question are similar in all material respects to those involved in Abstract 46497 the claim under paragraph 1504 (b) (1) was sustained.  