Case Name: Protest 985307-G of Young's Market Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-22
Citations: 4 Cust. Ct. 450
Docket Number: No. 43540
Parties: Protest 985307-G of Young’s Market Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 450–450

Head Matter:
Before the First Division,
April 22, 1940
No. 43540.
Protest 985307-G of Young’s Market Co. (Los Angeles).

Opinion:
Opinion by
Brown, J.
The appraiser reported that the merchandise consists of 75 percent shrimp, 15 percent salmon, 5 percent anchovies, and 5 percent cereal spices. As the ingredients other than shrimp form 25 percent of the whole, it was held that the paste in question is removed from the category of shrimp and has become something else — three parts shrimp to one part of various other things. The claim for free entry under paragraph 1761 was therefore overruled.