Case Name: Protests 638230-G, etc., of Iwata Trading Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-08
Citations: 2 Cust. Ct. 745
Docket Number: No. 41575
Parties: Protests 638230-G, etc., of Iwata Trading Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 745–745

Head Matter:
No. 41575.
Protests 638230-G, etc., of Iwata Trading Co. (San Francisco).

Opinion:
Opinion by
Keefe, J.
It was established that the incense in question is the same in all material respects as that passed upon in Pacific Trading Co. v. United States (T. D. 43042), Abstract 28313, and Woolworth v. United States (T. D. 47647). The claims for free entry under paragraph 1600, Tariff Act of 1922, or tparagraph 1703, Tariff Act of 1930, were therefore sustained.