Case: Protests 980899-G, etc., of Daimaru Co. et al. (San Francisco)
Abbreviation: Protests 980899-G of Daimaru Co.
Decision Date: 1945-09-26
Docket Number: No. 50520
Citation: 15 Cust. Ct. 276
Volume: 15
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 980899-G, etc., of Daimaru Co. et al. (San Francisco).
Judges: 
Pages: 276–276

Head Matter:
No. 50520.
Protests 980899-G, etc., of Daimaru Co. et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
In view of the stipulation and the cited authorities, which records were admitted in evidence herein, the merchandise in question was held dutiable as follows: (1) Certain items, similar in all material respects to those the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303), 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; and (2) merchandise the same as that the subject of Mutual Supply Co. v. United States (12 Cust. Ct. 138, C. D. 842) was held dutiable at 25 percent under paragraph 775, as modified by the trade agreement with the Netherlands (T. D. 48075), as onions, pickled or packed in brine.