Case: Protests 85916-K, etc., of Alexander & Baldwin, Ltd., et al. (Honolulu)
Abbreviation: Protests 85916-K of Alexander & Baldwin, Ltd.
Decision Date: 1945-09-26
Docket Number: No. 50517
Citation: 15 Cust. Ct. 275
Volume: 15
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 85916-K, etc., of Alexander & Baldwin, Ltd., et al. (Honolulu) .
Judges: 
Pages: 275–275

Head Matter:
No. 50517.
Protests 85916-K, etc., of Alexander & Baldwin, Ltd., 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.