Case Name: Protests 13983-K, etc., of Eastern Grocery Co. et al. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-04-28
Citations: 14 Cust. Ct. 242
Docket Number: No. 50146
Parties: Protests 13983-K, etc., of Eastern Grocery Co. et al. (Los Angeles)
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 242–242

Head Matter:
Before the First Division,
April 28, 1945
No. 50146.
Protests 13983-K, etc., of Eastern Grocery Co. et al. (Los Angeles)

Opinion:
Opinion by
Cole, J.
It was conceded that the merchandise consists of ve-tsin 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), 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.