Case Name: Protests 966576-G, etc., of Chan & Chan et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-07-08
Citations: 11 Cust. Ct. 211
Docket Number: No. 48523
Parties: Protests 966576-G, etc., of Chan & Chan et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 211–211

Head Matter:
No. 48523.
Protests 966576-G, etc., of Chan & Chan et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
It was stipulated that merchandise consisting of bak hop, lotus nuts (hoi shin lien, hoi pak lin), sui sit, wai san (stick), sar sum (uncut), lo hon qua, yuen yuk, and mok qua is similar to that involved in Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372) and it was therefore held entitled to free entry as crude drugs under paragraph 1669 as claimed. Wai san (sliced) yuk-chuk, and sar sum (cut) were held dutiable as drugs, advanced, at 10 percent under paragraph 34, following Oy Wo Tong Co. v. United States, supra.