Protest 983223-G of Kwong Kee Jan

*243Opinion by

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.