United States v. Furuya
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 40309.
1Opinion of the Court
Maetin, Judge,
delivered the ppinion of the court:
The merchandise comes from Japan and bears the name of hoshi-nori, which may be translated as dried seaweed. It is used by some oriental people for culinary purposes. The collector assessed duty at the rate of 25 per cent ad valorem under the classification of prepared vegetables within paragraph 200 of the tariff act of 1913.
The importers protested, claiming free entry for the merchandise as crude seaweed under paragraph 552 of the act.
The protest was sustained by the Board of General Appraisers, and the Government appeals.
The two paragraphs…
2Cases cited1 opinion
- United States v. M. Furuya & Co.U.S. Circuit Court for the District of Western Washington · 1910
3Cited by8 opinions
- Ishimitsu v. United StatesCourt of Customs and Patent Appeals · 1921
- Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
- Koons v. United StatesCourt of Customs and Patent Appeals · 1924
- Bruce Duncan Co. v. United StatesUnited States Customs Court · 1971
- United States v. Ohashi Importing Co.Court of Customs and Patent Appeals · 1917
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