Protest 961900-G of Ti Hang Lung

U.S. Customs Court

Protest 961900-G of Ti Hang Lung

9 Cust. Ct. 462

CourtUnited States Customs Court

DecidedDecember 14, 1942

DocketNo. 47798

StatusPublished

This text of 9 Cust. Ct. 462 (Protest 961900-G of Ti Hang Lung) 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 961900-G of Ti Hang Lung, 9 Cust. Ct. 462 (cusc 1942).

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Opinion

Opinion by

Cole, J.

The Uncontradicted testimony showed that the medicinal preparations herein are similar to those the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446). In conformity therewith it was held they are not subject to internal revenue tax, and that the merchandise invoiced as “kwai yuen ki kook” and “mou kun” is still wine containing 21 and 22.7 percent alcohol by volume, respectively. In accordance therewith the former was held dutiable at 20 cents per wine gallon and the “mou kun” at 40 cents per wine gallon.

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Opinion by

Cole, J.

The Uncontradicted testimony showed that the medicinal preparations herein are similar to those the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446). In conformity therewith it was held they are not subject to internal revenue tax, and that the merchandise invoiced as “kwai yuen ki kook” and “mou kun” is still wine containing 21 and 22.7 percent alcohol by volume, respectively. In accordance therewith the former was held dutiable at 20 cents per wine gallon and the “mou kun” at 40 cents per wine gallon.

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9 Cust. Ct. 462, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-961900-g-of-ti-hang-lung-cusc-1942.

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