Case ID: cust-ct_14/html/0242-03.html
Source: Caselaw Access Project
Author: {"author": "Cole, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    April 28, 1945
    No. 50146.
    Protests 13983-K, etc., of Eastern Grocery Co. et al. (Los Angeles)
   Opinion by

Cole, J.

It was conceded that the merchandise consists of ve-tsin the same in all material respects as that 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.