Case: Protests 975832-G, etc., of Chan & Chan et al. (San Francisco)
Abbreviation: Protests 975832-G of Chan & Chan
Decision Date: 1945-05-04
Docket Number: No. 50163
Citation: 14 Cust. Ct. 245
Volume: 14
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 975832-G, etc., of Chan & Chan et al. (San Francisco).
Judges: 
Pages: 245–246

Head Matter:
Before the Third Division,
May 4, 1945
No. 50163.
Protests 975832-G, etc., of Chan & Chan et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel and on authority of the decisions cited, the protests were sustained as follows: (1) Bak hop, lotus nuts (hoi shin lien, hoi pak lien), and yuen yuk the same in all material-respects as the merchandise passed upon in Oy Wo Tong Co. v. United States (5 Cust. Ct. 70, C. D. 372) were held free of duty under paragraph 1669, Tariff Act of 1930, or under paragraph 1567, Tariff Act of 1922, as crude drugs; and (2) fungus similar to that the subject of Quong Yu Wo v. United States (T. D. 48003) was held dutiable at 35 percent under paragraph 775, Tariff Act of 1930, as vegetables, prepared or preserved.