The Two New Yorkers perform tricks with hats.
Item title reads - Pathetone now has pleasure in presenting the Two New Yorkers in "Comedy and Cleverness" (rest of title obscured by timecode).
London (probably Pathe studios).
M/S of one New Yorker walking onto stage, he throws his hat in the air, the other comes on and does a trick with his hat. The first man picks up one hat which has others inside, he starts juggling with them. They swap hats and insults with each other in rotation, then slide them along the ground. The first man ends up piling all the hats on the other's head.