Protest 963181-G of Ti Hang Lung & Co.

U.S. Customs Court

Protest 963181-G of Ti Hang Lung & Co.

12 Cust. Ct. 317

CourtUnited States Customs Court

DecidedMay 20, 1944

DocketNo. 49426

StatusPublished

This text of 12 Cust. Ct. 317 (Protest 963181-G of Ti Hang Lung & 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 963181-G of Ti Hang Lung & Co., 12 Cust. Ct. 317 (cusc 1944).

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Opinion

Opinion by

Cole, J.

The commodity which was classified as a mixture of chemical compounds was found to be a flavoring mixture containing, among other ingredients, 16.75 percent salt. In accordance therewith and following Quong Yuen Shing v. United States (31 C. C. P. A. 43, C. A. D. 247), and in accordance with stipulation of counsel, the merchandise was excluded from paragraph 5 (chemical compounds) and held dutiable at 20 percent ad valorem as a nonenum-erated manufactured article under paragraph 1558 (19 U. S. C. 1940 ed. § 1001, par. 1558). It was also stipulated that the waisan (stick form), yook jook, and sar sum are similar to those involved in Oy Wo Tong v. United States (5 Cust. Ct. 70, C. D. 372) and were therefore held entitled to free entry under paragraph 1669 (19 U. S. C. 1940 ed. § 1201, par. 1669). Protest sustained to this extent.

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Opinion by

Cole, J.

The commodity which was classified as a mixture of chemical compounds was found to be a flavoring mixture containing, among other ingredients, 16.75 percent salt. In accordance therewith and following Quong Yuen Shing v. United States (31 C. C. P. A. 43, C. A. D. 247), and in accordance with stipulation of counsel, the merchandise was excluded from paragraph 5 (chemical compounds) and held dutiable at 20 percent ad valorem as a nonenum-erated manufactured article under paragraph 1558 (19 U. S. C. 1940 ed. § 1001, par. 1558). It was also stipulated that the waisan (stick form), yook jook, and sar sum are similar to those involved in Oy Wo Tong v. United States (5 Cust. Ct. 70, C. D. 372) and were therefore held entitled to free entry under paragraph 1669 (19 U. S. C. 1940 ed. § 1201, par. 1669). Protest sustained to this extent.

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12 Cust. Ct. 317, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-963181-g-of-ti-hang-lung-co-cusc-1944.

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