Case ID: cust-ct_31/html/0362-03.html
Source: Caselaw Access Project
Author: {"author": "Ekwall, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 57720.
    Mutual Supply Co. v. United States,
    protest 205609-K (San Francisco) .
   Opinion by

Ekwall, J.

It was stipulated that the merchandise in question is the same in all material respects as that involved in United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303). In accordance with stipulation of counsel and following the cited decision, the items marked with the letter “A” were held entitled to free entry under paragraph 1705 as kelp, and the items marked “B” were held dutiable at 10 percent under paragraph 1540 as seaweeds, manufactured.