Protests 637290-G of Italian Felt & Straw Corp.

Opinion by

The testimony established that certain items of the merchandise consist of hats known as harvest hats, valued at'less than $3 per dozen, similar in all material respects to those the subject 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.