Case Name: Protest 980810-G of Shun On & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-12-14
Citations: 9 Cust. Ct. 462
Docket Number: No. 47800
Parties: Protest 980810-G of Shun On & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 462–462

Head Matter:
No. 47800.
Protest 980810-G of Shun On & Co. (San Francisco).

Opinion:
Opinion by
Cole, J.
In accordance with stipulation of counsel that the merchandise in question is a medicinal compound containing not over 20 percent of alcohol by weight and that it is similar to that the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), it was held dutiable at 20 cents per pound and 25 percent ad valorem under paragraph 24, Tariff Act of 1930, without the imposition oS any internal revenue tax, as claimed.