Case Name: Protest 818536-G of Shing Chong Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-17
Citations: 5 Cust. Ct. 367
Docket Number: No. 44583
Parties: Protest 818536-G of Shing Chong Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 367–367

Head Matter:
No. 44583.
Protest 818536-G of Shing Chong Co. (San Francisco).

Opinion:
Opinion by
Beown, J.
On the authority of Rapken v. United States (25 C. C. P. A. 268, T. D. 49393) it was found that the percentage of alcohol in the merchandise in question was below 50 percent. The claim at 40 cents per pound and 25 percent ad valorem under paragraph 24 was therefore sustained.