Case Name: Protest 102049-K of Shanghai Gardens (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-03-17
Citations: 12 Cust. Ct. 276
Docket Number: No. 49266
Parties: Protest 102049-K of Shanghai Gardens (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 276–276

Head Matter:
No. 49266.
Protest 102049-K of Shanghai Gardens (New York).

Opinion:
Opinion by
Cole, J.
The merchandise was assessed 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 protest was sustained to this extent.