Mutual Trading Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, is described on the invoices as dried laver. It was *319imported from Korea and entered at the port of Los Angeles on December 26, 1961, and April 23, 1962.1 Duty was assessed at 5 per centum ad valorem under paragraph 1540 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, and as amended by Public Law 86-402, T.D. 55107, as seaweed if manufactured or dyed. It is claimed that the merchandise is entitled to free entry under paragraph 1722 of said tariff act, as amended,…