Case Name: Protest 78522-K of R. U. Delapenha & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-04-19
Citations: 16 Cust. Ct. 259
Docket Number: No. 51027
Parties: Protest 78522-K of R. U. Delapenha & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 259–259

Head Matter:
Before the Third Division,
April 19, 1946
No. 51027.
Protest 78522-K of R. U. Delapenha & Co., Inc. (New York).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the preserved ginger is composed in part of manufactured sugar, but not in chief value thereof, and is the same in all material respects as that passed upon in Abstract 45762. In accordance therewith the merchandise was held not subject to the assessment under the Sugar Act of 1937.