Case Name: Protests 91891-K, etc., of Chong Sing & Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-04-28
Citations: 14 Cust. Ct. 242
Docket Number: No. 50147
Parties: Protests 91891-K, etc., of Chong Sing & Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 242–242

Head Matter:
No. 50147.
Protests 91891-K, etc., of Chong Sing & Co. et al. (San Francisco).

Opinion:
Opinion by
Cole, J.
It was conceded that the merchandise consists of ve-tsin the same in all material respects as that passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which record was incorporated herein. In accordance therewith the merchandise, Which includes salt as a substantial component part thereof, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558 as claimed.