Protest 40405-K of T. A. Desmond & Co.

Opinion by

The record showed that certain of the items consist of hats similar in all material respects 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.