United States Customs Court January 5, 1944, No. 49113 (Protest 550396-G/80161 of S. Hubbard (Canada) Ltd.)

Opinion by

Tilson, J.

The record showed that the harvest hats in question are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664), the record in which case was admitted in evidence herein. In accordance therewith the claim at only 25 percent under paragraph 1504 (b) (5) was sustained.