Case Name: Protests 10718-K, etc., of Kwong Kee Jan & Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-11-23
Citations: 15 Cust. Ct. 332
Docket Number: No. 50711
Parties: Protests 10718-K, etc., of Kwong Kee Jan & Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 332–333

Head Matter:
No. 50711.
Protests 10718-K, etc., of Kwong Kee Jan & Co. et al. (San Francisco).

Opinion:
Opinion by
Cole, J.
It was conceded that certain items of the merchandise consist of ve-tsin similar 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). On the established facts 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.