Case Name: Protest 983223-G of Kwong Kee Jan & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-04-28
Citations: 14 Cust. Ct. 242
Docket Number: No. 50149
Parties: Protest 983223-G of Kwong Kee Jan & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 242–243

Head Matter:
No. 50149.
Protest 983223-G of Kwong Kee Jan & Co. (San Francisco).

Opinion:
Opinion by
Cole, J.
It was stipulated that the merchandise is the same in all material respects as the commodity passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which record was incorporated herein. In accordance therewith 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.