Case: Protest 119496-K of Hilo Rice Mill Co., Ltd. (Honolulu)
Abbreviation: Protest 119496-K of Hilo Rice Mill Co.
Decision Date: 1947-05-01
Docket Number: No. 51685
Citation: 18 Cust. Ct. 188
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 119496-K of Hilo Rice Mill Co., Ltd. (Honolulu).
Judges: 
Pages: 188–189

Head Matter:
No. 51685.
Protest 119496-K of Hilo Rice Mill Co., Ltd. (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). 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.