Case: Protest 76470-K of Wo Kee & Co. (San Francisco)
Abbreviation: Protest 76470-K of Wo Kee & Co.
Decision Date: 1944-05-31
Docket Number: No. 49449
Citation: 12 Cust. Ct. 322
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 76470-K of Wo Kee & Co. (San Francisco).
Judges: 
Pages: 322–322

Head Matter:
Before the First Division,
May 31, 1944
No. 49449.
Protest 76470-K of Wo Kee & Co. (San Francisco).

Opinion:
Opinion by
Cole, J.
The ve-tsin 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 v. United States (31 C. C. P. A. 43, C. A. D. 247). In accordance with stipulation of counsel and on the authority of the said cited case the ve-tsin involved found to contain salt was excluded by the court from paragraph 5. The claim under paragraph 1558 was therefore sustained. The fish in question was found to consist of fish in lard with beans and was therefore held dutiable at 20 percent ad valorem under paragraph 1558 (19 U. S. C., 1940 ed. § 1001, par. 1558) as claimed. Abstract 42516 followed.