Case Name: Protests 963367-G, etc., of Iwai & Co., Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-01
Citations: 7 Cust. Ct. 277
Docket Number: No. 46379
Parties: Protests 963367-G, etc., of Iwai & Co., Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 277–277

Head Matter:
No. 46379.
Protests 963367-G, etc., of Iwai & Co., Ltd. (New York).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that the cellulose sheets in question are similar to those the subject of United States v. Iwai (29 C. C. P. A. 60, C. A. D. 171). They were therefore found to be cellulose sheets, not transparent,, and held dutiable at 40 cents per pound as claimed.