
    No. 49123.
    Protest 105832-K of Jimmie Marcus Import Co., Inc. (New York).
   Opinion by

Cole, J.

It was stipulated that certain of the merchandise in question consists of wool hat bodies the same in all material respects as those passed upon in Cohn v. United States (4 Cust. Ct. 166, C. D. 314), the record in which case was incorporated herein. In accordance therewith the items in-question were held dutiable as claimed.  