Protest 946406-G of Columbia Co.

14 Cust. Ct. 192
CourtUnited States Customs Court
DecidedJanuary 20, 1945
DocketNo. 49962
StatusPublished

This text of 14 Cust. Ct. 192 (Protest 946406-G of Columbia 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 946406-G of Columbia Co., 14 Cust. Ct. 192 (cusc 1945).

Opinion

[193]*193Opinion by

Cole, J.

In accordance with stipulation of counsel and following the cases cited the merchandise was held dutiable as follows: (1) Ve-tsin similar in .all material respects to that the subject of Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which was found to contain salt, at 20 percent under paragraph 1558; (2) wai san and lotus nuts the same in all material respects as the merchandise passed upon in Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372), at 10 percent under paragraph 34, or free of duty under paragraph 1669, respectively, as claimed. The protest was sustained to this extent.

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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. 192, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-946406-g-of-columbia-co-cusc-1945.