Both higher and lower duties indicated by the commission's
cost figures 15
Determining the dividing line for tariff purposes between
higher and lower priced hats 15
Some omissions from and doubtful features in the
commission's report 16
Representativeness of samples 16
Importers' selling expenses omitted 17
Deficiencies in comparative overhead data 18

Appendix:
Proclamation by the President 21

LETTER OF TRANSMITTAL

JULY 17, 1925.

The PRESIDENT,
_The White House_,
_Washington, D. C._

MY DEAR MR. PRESIDENT: Herewith I have the honor to transmit the report
of the Tariff Commission in the investigation, for the purposes of
section 315 of the tariff act of 1922, of the costs of production in the
United States and in the principal competing foreign country of men's
sewed straw hats. Included in the report is a "Separate statement of
Commissioner Costigan, in part concurring and in part dissenting, in the
investigation of men's sewed straw hats."

Respectfully,

THOMAS O. MARVIN,
_Chairman_.

UNITED STATES TARIFF COMMISSION
WASHINGTON

MEN'S SEWED STRAW HATS

JULY 17, 1925.

_To the President_:

The United States Tariff Commission respectfully submits the following
report upon an investigation of the differences in costs of production
of men's sewed straw hats in the United States and in competing foreign
countries, for the purposes of section 315 of Title III of the tariff
act of 1922.

INTRODUCTORY

_Reference to files._--The basic documents in connection with the
investigation on men's sewed straw hats are in the files of the Tariff
Commission and are available to the President. They include the
transcripts of the public hearings and the original cost schedules and
other data. These include confidential data, the disclosure of which is
forbidden by section 708 of the revenue act of 1916:

SEC. 7