Case: Protest 92579-K of Ti Hang Lung & Co. (San Francisco)
Abbreviation: Protest 92579-K of Ti Hang Lung
Decision Date: 1945-04-28
Docket Number: No. 50148
Citation: 14 Cust. Ct. 242
Volume: 14
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 92579-K of Ti Hang Lung & Co. (San Francisco).
Judges: 
Pages: 242–242

Head Matter:
No. 50148.
Protest 92579-K of Ti Hang Lung & Co. (San Francisco).

Opinion:
Opinion by
Cole, J.
It was stipulated that the merchandise is the same in all material respects as the commodity passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which record was incorporated herein. In accordance therewith the merchandise, which includes salt as a substantial component part thereof, was excluded from paragraph 5 and held dutiable at 20 percent under paragraph 1558 as claimed.