Protest 106752-K of Lun Tai & Co.

U.S. Customs Court

Protest 106752-K of Lun Tai & Co.

12 Cust. Ct. 271

United States Customs Court·Decided March 8, 1944·No. No. 49250·Published

Opinion

Opinion by

Cole, J.

The merchandise was assessed and claimed dutiable at the same rates and under the same paragraphs as similar merchandise covered by the decision in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247). In accordance with stipulation of counsel and on the authority of said cited case the merchandise at bar was found to contain salt and was therefore excluded from paragraph 5 (chemical compounds). The protest was sustained to this extent.

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Opinion by

Cole, J.

The merchandise was assessed and claimed dutiable at the same rates and under the same paragraphs as similar merchandise covered by the decision in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247). In accordance with stipulation of counsel and on the authority of said cited case the merchandise at bar was found to contain salt and was therefore excluded from paragraph 5 (chemical compounds). The protest was sustained to this extent.

Protest 106752-K of Lun Tai & Co., 12 Cust. Ct. 271 (cusc 1944).

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