Protest 36965-K of Kwong Yick & Co.

U.S. Customs Court

Protest 36965-K of Kwong Yick & Co.

13 Cust. Ct. 256

CourtUnited States Customs Court

DecidedJune 30, 1944

DocketNo. 49602

StatusPublished

This text of 13 Cust. Ct. 256 (Protest 36965-K of Kwong Yick & Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Protest 36965-K of Kwong Yick & Co., 13 Cust. Ct. 256 (cusc 1944).

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Opinion

Opinion by

Cole, J.

The merchandise was classified and claimed dutiable at the same rates and under the same paragraphs as similar merchandise covered by the decision in Quong Yuen Shing 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, found to contain salt, was therefore excluded from paragraph 5. The protest was sustained to this extent. From the uncontradicted testimony that the oil in question serves only as a medium in which to pack the ducks and that after they are sold the oil is thrown away, the ducks were held dutiable on the net weight thereof. Citing Von Bremen v. United States (57 Treas. Dec. 679, T. D. 44000).

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Opinion by

Cole, J.

The merchandise was classified and claimed dutiable at the same rates and under the same paragraphs as similar merchandise covered by the decision in Quong Yuen Shing 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, found to contain salt, was therefore excluded from paragraph 5. The protest was sustained to this extent. From the uncontradicted testimony that the oil in question serves only as a medium in which to pack the ducks and that after they are sold the oil is thrown away, the ducks were held dutiable on the net weight thereof. Citing Von Bremen v. United States (57 Treas. Dec. 679, T. D. 44000).

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Bluebook (online)

13 Cust. Ct. 256, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-36965-k-of-kwong-yick-co-cusc-1944.