Case Name: Protest 78791-K of Iwata Trading Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-11-18
Citations: 9 Cust. Ct. 448
Docket Number: No. 47731
Parties: Protest 78791-K of Iwata Trading Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 448–448

Head Matter:
No. 47731.
Protest 78791-K of Iwata Trading Co. (San Francisco).

Opinion:
Opinion by
Walker,, J.
In accordance with stipulation of counsel, entered into at the trial, the flowers covered by entry 12198 were held dutiable as manufactures in chief value of paper at 35 percent ad valorem under paragraph 1413, as claimed.