Protest 983223-G of Kwong Kee Jan

U.S. Customs Court

Protest 983223-G of Kwong Kee Jan

14 Cust. Ct. 242

United States Customs Court·Decided April 28, 1945·No. No. 50149·Published

Opinion

[243]*243Opinion by

Cole, J.

It was stipulated that the merchandise is the same in all material respects as the commodity passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which record was incorporated herein. In accordance therewith the merchandise, which includes salt as a substantial component part thereof, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558 as claimed.

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[243]*243Opinion by

Cole, J.

It was stipulated that the merchandise is the same in all material respects as the commodity passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which record was incorporated herein. In accordance therewith the merchandise, which includes salt as a substantial component part thereof, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558 as claimed.

Protest 983223-G of Kwong Kee Jan, 14 Cust. Ct. 242 (cusc 1945).

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14 Cust. Ct. 242 (Protest 983223-G of Kwong Kee Jan) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.