Protest 589705-G of Italian Felt Straw Corp.

Opinion by

The testimony showed 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 subj'ect of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Upon the stipulated facts and following the cited authority the merchandise was held dutiable as claimed.