Case Name: Sze Lee Wo & Co. and The Columbia Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-05-22
Citations: 26 Cust. Ct. 438
Docket Number: No. 55576; protests 846036-G and 794367-G (San Francisco)
Parties: Sze Lee Wo & Co. and The Columbia Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 438–438

Head Matter:
No. 55576.
Sze Lee Wo & Co. and The Columbia Co. v. United States,
protests 846036-G and 794367-G (San Francisco).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel and following the decisions cited the claims of the plaintiffs were sustained as follows: (1) Dried fungus assessed at 50 percent ad valorem under paragraph 774 as vegetables in their natural state, stipulated to be similar inwall material respects to that the subject of Quong Yu Wo v. United States (68 Treas. Dec. 668, T. D. 48003), was held dutiable at 35 percent under paragraph 775 as vegetables, prepared or preserved; (2) bak hop, lotus nuts, sui sit, yuk chuk, wai san, sarsum, lo hon qua, mok qua, and yuen yuk assessed at 35 percent under paragraphs 775 and 752 as vegetables or fruits, prepared, or at 50 percent under paragraph 774 as vegetables in their natural state, or at 10 percent under pargaraph 34 as drugs, advanced, the same as the merchandise passed upon in Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372), were held entitled to free entry under paragraph 1669 as crude drugs; and (3) apricot kernels classified under paragraph 756 as shelled almonds, similar to those involved in Abstract 34104, were held dutiable at 3 cents per pound under paragraph 762.