Quong Yuen Shing Co. v. United States

This case is a retrial of the issue presented in Walter T. Ueland, Quong Yuen Shing & Co. v. United States, 27 C. C. P. A. (Customs) 56, C. A. D. 62. The parties are the same, except that Ueland does not appear as an appellant to this court. The merchandise in this case is identical with the merchandise in that case, except that it was a different importation.

In the Ueland case, supra, originally decided by this court November 28, 1938, (which opinion was not published owing to the fact that a rehearing was granted and the decision below affirmed because the members of this court were evenly…