Protests 76423-K of Columbia Co.

Opinion by

It was stipulated that certain items of the merchandise *251consist of a commodity 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); On the stipulated 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.