Case Name: Protests 987701-G, etc., of Daimaru Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-09-26
Citations: 15 Cust. Ct. 275
Docket Number: No. 50518
Parties: Protests 987701-G, etc., of Daimaru Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 275–276

Head Matter:
No. 50518.
Protests 987701-G, etc., of Daimaru Co. et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
It was stipulated that the merchandise is similar in all material respects to that the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303), which record was admitted in evidence herein. In accordance therewith certain items of the merchandise were held entitled to free entry under paragraph 1705 as kelp and other items were held dutiable at. 10 percent under paragraph 1540 as seaweeds, manufactured.