Protest 976570-G of Park

Oliver, Presiding Judge:

This is a suit against the United States in which the plaintiff seeks to recover the duties paid on an importation of merchandise described on the pro forma invoice as “Kelp Meal” and which was assessed with duty at the rate of 10 percent ad valorem under paragraph 1540, Tariff Act of 1930, as “seaweeds * * * manufactured.” The merchandise is claimed to be entitled to free entry under the provision in paragraph 1705 of the same act for “Kelp.” '

When the case was called for trial counsel for the plaintiff moved in evidence the appraiser’s answer to the protest which was…