Protest 588023-G of Moka Hat Co.

Opinion by

It was stipulated that the merchandise in question consists of 8-bu. paper hats, known as harvest hats, valued at less than $3 per dozen, the same as those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith they were held dutiable at 25 percent under paragraph 1504 (b) (5) as claimed.