Protest 48546-K of Tai Wo Tong Co.

14 Cust. Ct. 245
CourtUnited States Customs Court
DecidedMay 2, 1945
DocketNo. 50160
StatusPublished

This text of 14 Cust. Ct. 245 (Protest 48546-K of Tai Wo Tong 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 48546-K of Tai Wo Tong Co., 14 Cust. Ct. 245 (cusc 1945).

Opinion

Opinion by

Cline, J.

It was stipulated that the merchandise is the same in all material respects as that passed upon in Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372), which record was incorporated herein. In accordance therewith the protest was sustained as follows: (1) Bak hop, lotus nuts (hoi shin lien, hoi pak lien), sui sut, wai san (stick), sar sum (uncut), lo hon qua, yuen! yuk, and mok qua were held entitled to free entry under paragraph 1669 as crude drugs; and (2) wai san (sliced), yuk chuk, and sar sum (cut) were held dutiable at 10 percent under paragraph 34 as drugs, advanced.

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Related

Oy Wo Tong Co. v. United States
5 Cust. Ct. 70 (U.S. Customs Court, 1940)

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Bluebook (online)
14 Cust. Ct. 245, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-48546-k-of-tai-wo-tong-co-cusc-1945.