Case Name: Protests 36969-K, etc., of Columbia Co. et al. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-08-11
Citations: 13 Cust. Ct. 269
Docket Number: No. 49666
Parties: Protests 36969-K, etc., of Columbia Co. et al. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 269–269

Head Matter:
No. 49666.
Protests 36969-K, etc., of Columbia Co. et al. (Los Angeles).

Opinion:
Opinion by
Cole, J.
The merchandise was assessed 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). In accordance with stipulation of counsel and-on the authority of said cited ease the merchandise at bar was found to contain salt and was therefore excluded from paragraph 5 (chemical compounds). The protests were sustained to this extent.