Protests 889351-G of Columbia Co.

U.S. Customs Court

Protests 889351-G of Columbia Co.

13 Cust. Ct. 282

CourtUnited States Customs Court

DecidedSeptember 11, 1944

DocketNo. 49706

StatusPublished

This text of 13 Cust. Ct. 282 (Protests 889351-G of Columbia 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

Protests 889351-G of Columbia Co., 13 Cust. Ct. 282 (cusc 1944).

Pincite

Opinion

Opinion by

Cole, J.

It was stipulated that the merchandise assessed as a mixture of chemical compounds is similar to that involved in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247). As this merchandise was found to contain salt it was excluded from paragraph 5 and held dutiable as claimed, at 20 percent under paragraph 1558. In accordance with stipulation and following Abstract 34104 the claim as apricot kernels at' 3 cents per pound was sustained. It was also stipulated that the fish packed in lard is the same in all material respects as that the subject of Abstract 41800. It was therefore held dutiable at 25 percent ad valorem under paragraph 718 (b) as claimed.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Cole, J.

It was stipulated that the merchandise assessed as a mixture of chemical compounds is similar to that involved in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247). As this merchandise was found to contain salt it was excluded from paragraph 5 and held dutiable as claimed, at 20 percent under paragraph 1558. In accordance with stipulation and following Abstract 34104 the claim as apricot kernels at' 3 cents per pound was sustained. It was also stipulated that the fish packed in lard is the same in all material respects as that the subject of Abstract 41800. It was therefore held dutiable at 25 percent ad valorem under paragraph 718 (b) as claimed.

Cite This Page — Counsel Stack

Bluebook (online)

13 Cust. Ct. 282, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-889351-g-of-columbia-co-cusc-1944.