North American Food Distributing Co. v. United States

Johnson, Judge:

The merchandise in this case consists of 10 cases •of sapporo-maki (rolled, dried seaweeds). It was entered at the rate •of 5 per centum ad valorem under paragraphl540, Tariff Act of 1930, ¡as amended by General Agreement on Tariffs and Trade, T. D. 51802, •as “Moss and sea grass, eelgrass, and seaweeds, if manufactured or •dyed.” Duty was assessed thereon under the provisions of paragraph 1558 as a nonenumerated manufactured article at the rate of 20 per •centum, ad valorem.

At the’ trial, it was stipulated and agreed between counsel for both -sides that the merchandise…