
    No. 51050.
    Protests 12540-K, etc., of Toma Co. et al. (Los Angeles).
   Opinion by

Cline, J.

It was stipulated that the merchandise is similar in all material respects to that the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303). In accordance therewith certain items of the merchandise were held entitled to free entry under paragraph if 05 as kelp, and other items were held dutiable at 10 percent under paragraph 1540 as seaweeds, manufactured.  