United States Customs Court, 1944

Protests 36969-K of Columbia Co.

Protests 36969-K of Columbia Co.
United States Customs Court · Decided August 11, 1944 · Cole
13 Cust. Ct. 269
Protests 36969-K of Columbia 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 ease 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.