Case: Protests 22156-K, etc., of Columbia Co. et al. (San Francisco)
Abbreviation: Protests 22156-K of Columbia Co.
Decision Date: 1943-07-14
Docket Number: No. 48549
Citation: 11 Cust. Ct. 216
Volume: 11
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 22156-K, etc., of Columbia Co. et al. (San Francisco).
Judges: 
Pages: 216–216

Head Matter:
Before the Third Division,
July 14, 1943
No. 48549.
Protests 22156-K, etc., of Columbia Co. et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
It was stipulated that certain of the merchandise, consisting of Bak Hop, lotus nuts (hoi shin lien, hoi pak lin), sui sit, wai san (stick), sar sum (uncut), lo hon qua, yuen yuk, and mok qua, is the same in all material respects as that involved in Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372). It was therefore held entitled to free entry under paragraph 1669, as claimed. It was further stipulated that the items consisting of wai san (sliced), yuk ehuk, and sar sum (cut) are the same as certain of the items involved in C. D. 372, supra, and were therefore held dutiable as drugs, advanced, at 10 percent under paragraph 34.