United States Customs Court, 1944

Protests 832973-G/85890 of Wah Ching Lung & Co.

Protests 832973-G/85890 of Wah Ching Lung & Co.
United States Customs Court · Decided March 1, 1944 · Cole
12 Cust. Ct. 265
Protests 832973-G/85890 of Wah Ching Lung & Co.

Opinion of the Court

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.

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