Protests 78781-K of Mutual Trading Co.

U.S. Customs Court

Protests 78781-K of Mutual Trading Co.

15 Cust. Ct. 261

CourtUnited States Customs Court

DecidedSeptember 12, 1945

DocketNo. 50464

StatusPublished

This text of 15 Cust. Ct. 261 (Protests 78781-K of Mutual Trading Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Protests 78781-K of Mutual Trading Co., 15 Cust. Ct. 261 (cusc 1945).

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Opinion

[262]*262Opinion by

Cline, J.

In view of stipulation of counsel and the cited authorities, the merchandise in question was held dutiable as follows: (1) The merchandise represented by the items marked “A” on the invoices 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), held free of duty under paragraph 1705 as kelp; (2) the merchandise represented by the items marked “B” on the invoices, similar in all material respects to that the subject of United States v. Nippon Co., supra, held dutiable at 10 percent under paragraph 1540 as seaweeds, manufactured; and (3) the merchandise marked with the letter “C” on the invoices, the same as that the subject of Enbun v. United States (19 C. C. P. A. 79, T. D. 45224), held dutiable at V/i cents per pound under paragraph 717 (c) as fish, dried and unsalted. The protests were sustained to this extent.

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[262]*262Opinion by

Cline, J.

In view of stipulation of counsel and the cited authorities, the merchandise in question was held dutiable as follows: (1) The merchandise represented by the items marked “A” on the invoices 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), held free of duty under paragraph 1705 as kelp; (2) the merchandise represented by the items marked “B” on the invoices, similar in all material respects to that the subject of United States v. Nippon Co., supra, held dutiable at 10 percent under paragraph 1540 as seaweeds, manufactured; and (3) the merchandise marked with the letter “C” on the invoices, the same as that the subject of Enbun v. United States (19 C. C. P. A. 79, T. D. 45224), held dutiable at V/i cents per pound under paragraph 717 (c) as fish, dried and unsalted. The protests were sustained to this extent.

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15 Cust. Ct. 261, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-78781-k-of-mutual-trading-co-cusc-1945.