s, of
imported men's sewed straw hats whose landed costs, duty paid, range
from $15.64 to $18.60 per dozen, and which are like or similar to the
domestic hats above described, is $9.32 per dozen. The difference in
said costs of production, transportation costs not included, is $6.74
per dozen. The cost of production of the imported hats, including
transportation costs, is $10.67 per dozen, and the difference in said
costs is $5.39 per dozen.

(8) The average selling price of such imported men's sewed straw hats,
in the country of exportation, as shown by said cost data, is $9.73 per
dozen.

(9) If transportation costs be included, the rate of duty shown
by the differences in costs of production necessary to equalize said
differences upon men's sewed straw hats valued at more than $9.50
per dozen in the country of exportation is a rate of 55 per cent ad
valorem based upon the value of such hats in the country of exportation.

(10) If transportation costs be not included, the rate of duty shown
by the differences in costs of production necessary to equalize said
differences upon men's sewed straw hats valued at more than $9.50 per
dozen in the country of exportation is, according to a mathematical
calculation, 69 per cent ad valorem based upon the value of such hats
in the country of exportation. Commissioners Marvin, Glassie, and
Baldwin are, however, of the opinion that the existing rate of 60
per cent ad valorem substantially equalizes differences in costs of
production in respect of hats valued above $9.50 per dozen in the
country of exportation.

SUMMARY OF CONCLUSIONS

On the basis of the facts presented the commission agrees that the data
indicate an increase in tariff rates, if the differences in costs of
production are to be equalized between lower-priced grades of foreign
hats and comparable products of American factories. In respect of such
hats, Italy is the principal competing country.

The commission further agrees that foreign hats sold in the United
States on a basis of quality rather than price are the higher-priced
hats which at this time are not keenly competitive with the products
of the American industry. With respect to such higher-priced hats,
Commissioners Costigan and Dennis are of opinion that Great Britain is
shown to be the principal competing county, and that under the law the
data indicate that the duty should be reduced.

The commission agrees that $9.50