Ishimitsu v. United States

The merchandise, the classification of which is involved in this case, was described in a report emanating from the appraiser’s office as “a Japanese food product known as 'nori tsukudani.’ This product is the seaweed 'nori’ boiled with shoyu and packed in hermetically sealed tin cans of the net capacity of about 13 ounces.”

This report was incorporated into the record by consent of counsel, was by the board, is by parties here, and by this court regarded as evidence, and aside from the files is the only evidence in the case.

The merchandise was classified by the collector as prepared…