Case Name: Protests 27542-K, etc., of Y. Akiyama et al. (Honolulu)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-10-10
Citations: 15 Cust. Ct. 288
Docket Number: No. 50563
Parties: Protests 27542-K, etc., of Y. Akiyama et al. (Honolulu).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 288–288

Head Matter:
Before the Third Division,
October 10, 1945
No. 50563.
Protests 27542-K, etc., of Y. Akiyama et al. (Honolulu).

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.