Opinion by
McClelland, P. J.It was stipulated that the merchandise consists of dried crude flowers cut off the stems, which are cleaned after importation and repacked in tin boxes, and that they are placed in bags for sachet purposes. On the authority of Peek v. United States (T. D. 48428) the claim for free entry under paragraph 1722 was sustained as it was found that the merchandise does not consist of an article of perfumery but is a material from which such articles may be made.