Case Name: Protest 73288-K of Frank P. Dow Co., Inc. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-06-17
Citations: 12 Cust. Ct. 336
Docket Number: No. 49511
Parties: Protest 73288-K of Frank P. Dow Co., Inc. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 336–336

Head Matter:
No. 49511.
Protest 73288-K of Frank P. Dow Co., Inc. (San Francisco).

Opinion:
Opinion by
Cole, J.
The merchandise was classified and claimed dutiable at the same rates and under the same paragraphs as similar merchandise covered by the decision in Quong Yuen Shing v. United States (31 C. C. P. A. 43, C. A. D. 247). In accordance with stipulation of counsel and on the authority of said cited case the merchandise at bar was found to contain salt and therefore excluded from paragraph 5. The protest was sustained to this extent.