Case Name: Protests 27706-K, etc., of B. R. Anderson & Co. et al. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-09-29
Citations: 13 Cust. Ct. 289
Docket Number: No. 49732
Parties: Protests 27706-K, etc., of B. R. Anderson & Co. et al. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 289–290

Head Matter:
No. 49732.
Protests 27706-K, etc., of B. R. Anderson & Co. et al. (Seattle).

Opinion:
Opinion by
Cole, J.
The merchandise was classified 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). It was conceded that the merchandise in question is the same in all material respects as that in the cited case, and since it contained salt it was therefore excluded from paragraph 5. The protests were sustained to this extent.