
    Before the First Division,
    January 18, 1946
    No. 50821.
    Protest 97505-K of Chinese Products Co. (San Francisco).
   Opinion by

Cole, J.

The uncontradicted testimony established that certain items of the merchandise consist 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). On the conceded 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.  