Case Name: Protest 97505-K of Chinese Products Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-01-18
Citations: 16 Cust. Ct. 208
Docket Number: No. 50821
Parties: Protest 97505-K of Chinese Products Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 208–208

Head Matter:
Before the First Division,
January 18, 1946
No. 50821.
Protest 97505-K of Chinese Products Co. (San Francisco).

Opinion:
Opinion by
Cole, J.
The uncontradicted testimony established that certain items of the merchandise consist 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). On the conceded facts 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.