Pacific Mutual Sales Co. v. United States

DonloN, Judge:

Counsel have by stipulation, dated November 29, 1955, withdrawn the previous submission and resubmitted this case on that date to the third division as now constituted.

The merchandise in dispute is a product of Japan. It was stipulated on trial:

* * * that the merchandise consists of Sazae, known as Top-Shell; that it is a marine snail known as Turbo (Batillus) Cornutus Solander, a gastropodous mollusk which creeps on the floor of the ocean near Japan; packed in airtight containers; that this species belongs to the Turbinidae family.

The collector had classified the merchandise as…