Case Name: Protest 79473-K of Calif. Asia Co., Ltd. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-06
Citations: 13 Cust. Ct. 318
Docket Number: No, 49836
Parties: Protest 79473-K of Calif. Asia Co., Ltd. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 318–318

Head Matter:
Before the First Division,
December 6, 1944
No, 49836.
Protest 79473-K of Calif. Asia Co., Ltd. (Los Angeles).

Opinion:
Opinion by
Walker, J.
At the hearing the president of the plaintiff company testified, and there was received in evidence exhibit 1. From the record it was found that the testimony did not establish that cane was the component materia] of chief value. Therefore, following United States v. Rice-Stix Dry Goods Co. (19 C. C. P. A. 232, T. D. 45337), the protest was overruled.