Case: Protest 33350-K of Ciba Co., Inc. (New York)
Abbreviation: Protest 33350-K of Ciba Co.
Decision Date: 1943-02-20
Docket Number: No. 48039
Citation: 10 Cust. Ct. 402
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 33350-K of Ciba Co., Inc. (New York).
Judges: 
Pages: 402–402

Head Matter:
No. 48039.
Protest 33350-K of Ciba Co., Inc. (New York).

Opinion:
Opinion by
Cole, J.
In accordance with stipulation of counsel that each of the products in question contains certain materials provided for in section 701 as follows, "Sapamine Solid" 71- percent and "Silvatol I" 29 percent, it was held that the two coal-tar colors in question are taxable at 3 cents per pound under said section 701 to the extent that the weight by quantity of the taxable material, as stipulated, bears to the total weight of each of the imported products. Protest sustained to this extent.