Case Name: B. R. Anderson & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-06-15
Citations: 22 Cust. Ct. 343
Docket Number: No. 53268; protests 27752-K, etc. (Seattle)
Parties: B. R. Anderson & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 343–343

Head Matter:
Before the Third Division,
June 15, 1949
No. 53268.
B. R. Anderson & Co. v. United States,
protests 27752-K, etc. (Seattle).

Opinion:
Opinion by
Cline, J.
It was stipulated that the merchandise in question is same in all material respects as that passed upon in Oy Wo Tong v. United States (5 Cust. Ct. 70, C. D. 372). In accordance therewith, bak hop and lotus nuts (hoi pak lin) were held entitled to free entry under paragraph 1669 as crude drugs and yuk ehuk pein was held dutiable at 10 percent under paragraph 34 as drugs, advanced.