
    No. 49427.
    Protests 848569-G, etc., of Wo Kee & Co. et al. (San Francisco).
   Opinion by

Cole, J.

The commodity classified as a mixture of chemical compounds was classified and claimed dutiable at the same rates and under the same paragraphs as similar merchandise covered by the decision in Quong Yuen Shing 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 case the merchandise at bar was found to contain salt and was therefore held dutiable as a nonenumerated manufactured article as claimed. In accordance with stipulation of counsel that the lotus nuts, bak hop, yuen yuk, lo hon kar, and ching yu yok (oryee yuk) are the same in all material respects as items involved in Oy Wo Tong v. United States (5 Cust. Ct. 70, C. D. 372), the claim for free entry under paragraph 1669 (19 U. S. C. 1940 ed. § 1201, par. 1669) as crude drugs was sustained. It was further stipulated that wai san root cut, wai shan pein, cha pin, sui le gon, and gon get are similar to those involved in Oy Wo Tong v. United States, supra. In accordance therewith they were held dutiable as drugs advanced, at 10 percent under paragraph 34 (19 U. S. C. 1940 ed. § 1001, par. 34). Wo chuck, Chinese medicinal wine, stipulated to be the same in all respects as that involved in Wing Duck v United States (6 Cust. Ct. 133, C. D. 446) was held not subject to the internal revenue tax. Protests sustained to this extent.  