Case Name: Protests 61363-K, etc., of H. P. Lambert Co., Inc. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-01-09
Citations: 8 Cust. Ct. 437
Docket Number: No. 46801
Parties: Protests 61363-K, etc., of H. P. Lambert Co., Inc. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 437–437

Head Matter:
No. 46801.
Protests 61363-K, etc., of H. P. Lambert Co., Inc. (Boston).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel that Wai Shan Pin is the same in all material respects as that the subject of Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372) the merchandise was held dutiable as drugs advanced in value at 10 percent under paragraph 34 as claimed.