Case Name: Protest 106752-K of Lun Tai & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-03-08
Citations: 12 Cust. Ct. 271
Docket Number: No. 49250
Parties: Protest 106752-K of Lun Tai & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 271–271

Head Matter:
No. 49250.
Protest 106752-K of Lun Tai & Co. (New York).

Opinion:
Opinion by
Cole, J.
The merchandise was assessed and claimed dutiable at the same rates and under the same paragraphs as similar merchandise covered by the decision in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247). In accordance with stipulation of counsel and on the authority of said cited case the merchandise at bar was found to contain salt and was therefore excluded from paragraph 5 (chemical compounds). The protest was sustained to this extent.