Case: Protest 73288-K of Frank P. Dow Co., Inc. (San Francisco)
Abbreviation: Protest 73288-K of Frank P. Dow Co.
Decision Date: 1944-06-17
Docket Number: No. 49511
Citation: 12 Cust. Ct. 336
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 73288-K of Frank P. Dow Co., Inc. (San Francisco).
Judges: 
Pages: 336–336

Head Matter:
No. 49511.
Protest 73288-K of Frank P. Dow Co., Inc. (San Francisco).

Opinion:
Opinion by
Cole, J.
The merchandise 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 said cited case the merchandise at bar was found to contain salt and therefore excluded from paragraph 5. The protest was sustained to this extent.