Pacific Mutual Sales, Inc. v. United States

Johnson, Judge:

The merchandise in this case consists of five cases of ajitsuke-kobumaki, rolled kelp, seasoned. Duty was assessed thereon at the rate of 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as nonenu-merated manufactured articles. The plaintiff claims that the merchandise is free of duty under paragraph 1705 as kelp, or under paragraph 1722 as crude seaweeds, or, if dutiable, it is dutiable at the rate of 5 per centum ad valorem under paragraph 1540, as amended by the General Agreement on Tariffs and Trade, T. D. 51802, either directly or by virtue of the…