Case Name: Protests 76423-K, etc., of Columbia Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946
Citations: 16 Cust. Ct. 250
Docket Number: No. 50980
Parties: Protests 76423-K, etc., of Columbia Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 250–251

Head Matter:
No. 50980.
Protests 76423-K, etc., of Columbia Co. et al. (San Francisco).

Opinion:
Opinion by
Cole, J.
It was stipulated that certain items of the merchandise consist of a commodity the same in all material respects as that passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247); On the stipulated facts the merchandise, which includes salt as a substantial component part thereof, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558 as claimed.