Case Name: Saito Trading Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-11-29
Citations: 23 Cust. Ct. 214
Docket Number: No. 53748; protest 793208-G (Seattle)
Parties: Saito Trading Co. v. United States,
Judges: Cole, J., concurring.
Reporter: United States Customs Court Reports
Volume: 23
Pages: 214–214

Head Matter:
No. 53748.
protest 793208-G (Seattle).
Saito Trading Co. v. United States,

Opinion:
Opinion by
Mollison, J.
When the case was called for trial, counsel for the plaintiff called the court's attention to the fact that transmitted with the official papers was a so-called "Appraiser's Report" wherein the merchandise was described as "kelp meal." Counsel for the Government moved in evidence the collector's letter transmitting the protest to the court. The collector likewise described the merchandise as "kelp meal." Since both the appraiser and collector considered the imported material to be kelp meal, a form of kelp, the claim for free entry under paragraph 1705 was sustained, following Centennial Flouring Mills Co. et al. v. United States (29 C. C. P. A. 264, C. A. D. 200). United States v. Geo. S. Bush & Co., Inc., et al. (35 C. C. P. A. 124, C. A. D. 381) cited.
Cole, J., concurring.