Protests 36961-K of Wo Kee

Opinion by

Cole, J.

It was stipulated that certain items of the merchandise are 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). On the stipulated facts the merchandise, which includes salt as a substantial component part thereof, was excluded from classification under paragraph 5 and held dutiable at 20 percent under paragraph 1558 as claimed.