Protest 993777-G of Wo Kee
Opinion of the Court
When this case was called for hearing at San Francisco on February 13, 1945, counsel agreed that the merchandise imported in cases 334 to 403, inclusive, consisted of ve-tsin, the same in all material respects as that passed upon in Quong Yuen Shing Co. v. United States, 31 C. C. P. A. 43, C. A. D. 247, and that the record in said case may be incorporated herein.
The ve-tsin imported in cases 364 to 403, inclusive, was classified under paragraph 5, and as to that merchandise plaintiff now concedes the protest to be insufficient. Defendant’s motion to dismiss, which counsel in their brief have limited to the said merchandise, is therefore granted.
Plaintiff having abandoned the protest as to the merchandise “assessed at 35 percent under par. 1413,” it is also dismissed so far as it relates thereto.
On the established facts, we hold the ve-tsin imported in cases 334 to 363, inclusive, to be dutiable at 20 percent ad valorem under paragraph 1558, supra, as claimed. To that extent the protest is sustained. In all other respects and as to all other merchandise the protest is dismissed. Judgment will be rendered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.