Case Name: Protests 47313-K, etc., of Fook Lee & Co. (Philadelphia)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-01-28
Citations: 12 Cust. Ct. 251
Docket Number: No. 49174
Parties: Protests 47313-K, etc., of Fook Lee & Co. (Philadelphia).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 251–251

Head Matter:
No. 49174.
Protests 47313-K, etc., of Fook Lee & Co. (Philadelphia).

Opinion:
Opinion by
Cole, J.
The merchandise was classified 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 paragraph 5 (chemical compounds). The protests were sustained.