Protest 995461-G of Horace E. Gould & Sons, Inc.

Opinion by

It was stipulatéd that the hemp hats in question are similar to those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218). The claim at 25 percent under paragraph 1504 (b) (1) was therefore sustained.