Case: Protests 832973-G/85890, etc., of Wah Ching Lung & Co. (Chicago)
Abbreviation: Protests 832973-G/85890 of Wah Ching Lung & Co.
Decision Date: 1944-03-01
Docket Number: No. 49235
Citation: 12 Cust. Ct. 265
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 832973-G/85890, etc., of Wah Ching Lung & Co. (Chicago).
Judges: 
Pages: 265–265

Head Matter:
No. 49235.
Protests 832973-G/85890, etc., of Wah Ching Lung & Co. (Chicago).

Opinion:
Opinion by
Cole, J.
The merchandise was assessed and claimed dutiable at the same rates and under the same paragraphs as similar merchandise covered by the decision in Quong Yuen Shing Co. 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 was therefore excluded from paragraph 5 (chemical compounds). The protests were sustained to this extent.