
    Before the Third Division,
    April 18, 1941
    No. 45740.
    Protest 43148-K of Sevin Vincent Seed Co. (San Francisco).
   Opinion by

Evans, J.

It was stipulated that the peat moss in question is the same as that the subject of Peat Import Corp. v. United States (4 Cust. Ct. 181, C. D. 319). The claim for free entry under paragraph 1685 was therefore sustained.  