Protest 485614-G of Kaplan Bros.

Opinion by

At the trial it was shown that the merchandise consists of hats known as harvest hats valued at less than $3 per dozen, similar in all material respects to those the classification of which was involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Upon the established facts and following the cited authority the merchandise was held dutiable as claimed.