Case Name: Protest 996866-G of Columbia Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-05-27
Citations: 6 Cust. Ct. 658
Docket Number: No. 45951
Parties: Protest 996866-G of Columbia Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 658–658

Head Matter:
Before the Third Division,
May 27, 1941
No. 45951.
Protest 996866-G of Columbia Co. (San Francisco).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel and on the authority of Columbia v. United States (5 Cust. Ct. 175, C. D. 395) certain Chinese wine was held dutiable under paragraph 804, Tariff Act of 1930, but not subject to the internal revenue tax.