Protest 946567-G of Fung Chong

U.S. Customs Court

Protest 946567-G of Fung Chong

8 Cust. Ct. 413

United States Customs Court·Decided December 17, 1941·No. No. 46680·Published

Opinion

Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and following Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446) the Chinese merchandise in question was held not to be distilled spirits and therefore not subject to said internal revenue tax; apricot kernels were held dutiable at 3 cents per pound under paragraph 762, following Abstract 34104; and crude drugs were held entitled to free entry under paragraph 1669 on the authority of Abstract 44821. The protest was therefore sustained to that extent.

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Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and following Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446) the Chinese merchandise in question was held not to be distilled spirits and therefore not subject to said internal revenue tax; apricot kernels were held dutiable at 3 cents per pound under paragraph 762, following Abstract 34104; and crude drugs were held entitled to free entry under paragraph 1669 on the authority of Abstract 44821. The protest was therefore sustained to that extent.

Protest 946567-G of Fung Chong, 8 Cust. Ct. 413 (cusc 1941).

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8 Cust. Ct. 413 (Protest 946567-G of Fung Chong) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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