Case Name: Protests 711911-G (B), etc., of Irving Trust Co. et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-02-17
Citations: 12 Cust. Ct. 257
Docket Number: No. 49208
Parties: Protests 711911-G (B), etc., of Irving Trust Co. et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 257–258

Head Matter:
No. 49208.
Protests 711911-G (B), etc., of Irving Trust Co. et al. (New York).

Opinion:
Opinion by
Colb, 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 par. 5 (chemical compounds). The protests were sustained.