
    Before the First Division,
    May 2, 1945
    No. 50155.
    Protest 29960-K of Kwong Kee Jan & Co. (San Francisco).
   Opinion by

Cole, J.

It was stipulated that certain items consist of ve-tsin the same in all material respects as the commodity passed upon in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which record was incorporated herein. In accordance therewith 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.  