Protest 972024-G of W. X. Huber Co.

U.S. Customs Court

Protest 972024-G of W. X. Huber Co.

14 Cust. Ct. 191

CourtUnited States Customs Court

DecidedJanuary 13, 1945

DocketNo. 49956

StatusPublished

This text of 14 Cust. Ct. 191 (Protest 972024-G of W. X. Huber 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.

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Protest 972024-G of W. X. Huber Co., 14 Cust. Ct. 191 (cusc 1945).

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Opinion

Opinion by

Keefe, J.

In accordance with stipulation of counsel and following the decisions cited, which were incorporated herein, the merchandise in question was held dutiable as follows: (1) Certain items the same in all material characteristics respectively as the articles having the corresponding exhibit designations and passed upon in Oy Wo Tong v. United States (5 Cust. Ct. 70, G. D. 372) were held to be free of duty under paragraph 1669 as crude drugs, or dutiable at 10 percent under paragraph 34 as drugs, advanced; (2) 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), found to contain salt, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558 as a nonenumerated manufactured article; and (3) the duck meat packed in oil similar in all material respects to that the subject of Wa Chong v. United States (T. D. 45695) was held dutiable upon the basis of the weight of the duck, exclusive of the oil, agreed to weigh 55 pounds. The protest was sustained to this extent.

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Opinion by

Keefe, J.

In accordance with stipulation of counsel and following the decisions cited, which were incorporated herein, the merchandise in question was held dutiable as follows: (1) Certain items the same in all material characteristics respectively as the articles having the corresponding exhibit designations and passed upon in Oy Wo Tong v. United States (5 Cust. Ct. 70, G. D. 372) were held to be free of duty under paragraph 1669 as crude drugs, or dutiable at 10 percent under paragraph 34 as drugs, advanced; (2) 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), found to contain salt, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558 as a nonenumerated manufactured article; and (3) the duck meat packed in oil similar in all material respects to that the subject of Wa Chong v. United States (T. D. 45695) was held dutiable upon the basis of the weight of the duck, exclusive of the oil, agreed to weigh 55 pounds. The protest was sustained to this extent.

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14 Cust. Ct. 191, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-972024-g-of-w-x-huber-co-cusc-1945.

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