1. The classification for men's sewed straw hats in paragraph 1406 of the tariff act of 1922 should be changed to provide separate rates of duty for imported hats of different foreign values.
2. The present rate of duty should be increased to 88 per cent on imported hats having a foreign value of less than $9.50 per dozen.
3. The present rate of duty should be decreased to 55 per cent on imported hats having a foreign value of $9.50 or more per dozen.
Edward P. Costigan,
Commissioner.
July 15, 1925.