Mutual Supply Co. v. United States , 31 Cust. Ct. 362 ( 1953 )

Opinion by

Ekwall, J.

It was stipulated that the merchandise in question is the same in all material respects as that involved in United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303). In accordance with stipulation of counsel and following the cited decision, the items marked with the letter “A” were held entitled to free entry under paragraph 1705 as kelp, and the items marked “B” were held dutiable at 10 percent under paragraph 1540 as seaweeds, manufactured.