Case Name: Peping Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-10-09
Citations: 19 Cust. Ct. 146
Docket Number: No. 51944; protest 22236-K/89045 (Chicago)
Parties: Peping Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 146–146

Head Matter:
No. 51944.
Peping Co. v. United States,
protest 22236-K/89045 (Chicago).

Opinion:
Opinion by
Cline, J.
It was stipulated that the merchandise is similar in all material respects to that the subject of Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372). In accordance therewith certain items of the merchandise were held free o£ duty under paragraph 1669 as crude drugs, and other items were held dutiable at 10 percent under paragraph 34 as drugs, advanced.