Protest 106705-K of Wing On Co.

16 Cust. Ct. 238

Opinion

Opinion by

Oliver, P. J.

At the trial a Government chemist testified that he had analyzed a sample of the merchandise and found it to consist entirely of synthetic phenolic resin, and that the synthetic resin was not a binding agent. The case was submitted, plaintiff citing Abstract 49907. Upon the record presented and following the authority cited, the mah jong sets in question were held properly dutiable at 20 percent under paragraph 1558 as claimed.