Protests 10718-K of Kwong Kee Jan

*333Opinion by

It was conceded that certain items of the merchandise consist of ve-tsin similar 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). On the established facts 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.