
    No. 45305.
    Protests 23622-K, etc., of Wilbur-Ellis Co. et al. (San Francisco).
   Opinion by

Evans, J.

In accordance with stipulation of counsel and on the authority of Peat Import Corp. v. United States (4 Cust. Ct. 181, C. D. 319) the peat moss in question was held free of duty under paragraph 1685 as claimed.  