Protest 983223-G of Kwong Kee Jan

U.S. Customs Court

Protest 983223-G of Kwong Kee Jan

14 Cust. Ct. 242

CourtUnited States Customs Court

DecidedApril 28, 1945

DocketNo. 50149

StatusPublished

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

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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.

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Bluebook (online)

14 Cust. Ct. 242, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-983223-g-of-kwong-kee-jan-cusc-1945.