Nippon Co. v. United States

Cline, Judge:

In these suits against the United States, arising at the ports of Los Angeles, Calif., Seattle, Wash., and Portland, Oreg., the plaintiffs claim that the collector erred in classifying certain seaweeds under paragraph 775 of the Tariff Act of 1930' and assessing duty thereon at 35 per centum ad valorem. The plaintiffs’ chief claim is that the merchandise is free of duty under paragraphs 1722 or 1.705, but the protests contain alternative claims at 10 per centum ad valorem under paragraph 1540 and at 10 or 20 per centum ad valorem under paragraph 1558. The provisions of law…