United States Customs Court, 1944

Protests 711911-G (B) of Irving Trust Co.

Protests 711911-G (B) of Irving Trust Co.
United States Customs Court · Decided February 17, 1944 · Colb
12 Cust. Ct. 257
Protests 711911-G (B) of Irving Trust Co.

Opinion of the Court

*258Opinion by

Colb, 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 par. 5 (chemical compounds). The protests were sustained.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.