Case Name: Protest 946406-G of Columbia Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-01-20
Citations: 14 Cust. Ct. 192
Docket Number: No. 49962
Parties: Protest 946406-G of Columbia Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 192–193

Head Matter:
Before the First Division,
January 20, 1945
No. 49962.
Protest 946406-G of Columbia Co. (San Francisco).

Opinion:
Opinion by
Cole, J.
In accordance with stipulation of counsel and following the cases cited the merchandise was held dutiable as follows: (1) Ve-tsin similar in .all material respects to that the subject of Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which was found to contain salt, at 20 percent under paragraph 1558; (2) wai san and lotus nuts the same in all material respects as the merchandise passed upon in Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372), at 10 percent under paragraph 34, or free of duty under paragraph 1669, respectively, as claimed. The protest was sustained to this extent.