Protests 980899-G of Daimaru Co.
This text of 15 Cust. Ct. 276 (Protests 980899-G of Daimaru 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.
Opinion
Opinion by
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.
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15 Cust. Ct. 276, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-980899-g-of-daimaru-co-cusc-1945.