Case Name: Protest 36993-K of Kwong Yick & Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-16
Citations: 13 Cust. Ct. 328
Docket Number: No. 49874
Parties: Protest 36993-K of Kwong Yick & Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 328–328

Head Matter:
Before the Third Division,
December 16, 1944
No. 49874.
Protest 36993-K of Kwong Yick & Co. (Los Angeles).

Opinion:
Opinion by
Cline, J.
It was stipulated that the ducks in oil in tins are the same in all material respects as those passed upon in Wa Chong v. United States, (T. D. 45695) and that the rice is broken rice of the same character and description as that involved in Abstract 48704 as amended. In accordance therewith the protest was sustained as to the ducks in oil in tins and a portion of the rice in question {2/\o percent) thereof by weight was held dutiable at five-sixteenths of 1 cent per pound under paragraph 727 as amended. Protests sustained to this extent.