
    No. 48410.
    Protests 686011-G, etc., of A. D. Cohen Co. et al. (New York).
   Opinion by

Tilson, J.

The record showed that certain items consist of 8-bu. hats valued at less than $3 per dozen, similar to the harvest hats involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). The claim at 25 percent ad valorem under paragraph 1504 (b) (5) was therefore sustained as to this item.  