
    Before the Second Division,
    December 31, 1942
    No. 47858.
    Protests 580305-G, etc., of Bingham & Co., Inc., et al. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel that certain of the hats in question, valued at less than $3 per dozen, are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664), the claim at only 25 percent under paragraph 1504 (b) (5) was sustained.  