Case: Protests 61811-K, etc., of B. R. Anderson & Co. et al. (Seattle)
Abbreviation: Protests 61811-K of B. R. Anderson & Co.
Decision Date: 1947-05-01
Docket Number: No. 51683
Citation: 18 Cust. Ct. 188
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 61811-K, etc., of B. R. Anderson & Co. et al. (Seattle).
Judges: 
Pages: 188–188

Head Matter:
No. 51683.
Protests 61811-K, etc., of B. R. Anderson & Co. et al. (Seattle).

Opinion:
Opinion by
Cline, J.
Kumquats stipulated to be similar in all material respects to the merchandise the subject of United States v. Fung Chong Co. (34 C. C. P. A. 40, C. A. D. 342) were held dutiable at 1 cent per pound under paragraph 743. Ducks in oil stipulated to be the same as those involved in Wa Chong Co.v. United States (61 Treas. Dec. 1118, T. D. 45695) were held dutiable at 10 cents per pound under paragraph 712 upon the weight of the ducks, exclusive of the weight of the oil, the weight of the oil in this instance being 46 pounds.