Opinion by
The merchandise was classified and claimed dutiable at the same rates as that covered by the decision in Quong Yuen Shing Co. v. United States (31 C. C. P. A. 43, C. A. D. 247), which record was incorporated herein. It was conceded it is a product the same in all material respects as that involved in the cited case On the record presented the merchandise at bar, found to contain salt, was excluded from paragraph 5. The protest was sustained to this extent.