
    No. 41634.
    Protests 967780-G, etc., of Amerlux Steel Corp. (Los Angeles).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Wilbur-Ellis Co. v. United States (26 C. C. P. A. 403, C. A. D. 47) the bale ties in question were held free of duty as agricultural implements under paragraph 1604 as claimed.  