Protest 58462-K of S. S. Schultz & Co.

U.S. Customs Court

Protest 58462-K of S. S. Schultz & Co.

18 Cust. Ct. 183

CourtUnited States Customs Court

DecidedApril 18, 1947

DocketNo. 51663

StatusPublished

This text of 18 Cust. Ct. 183 (Protest 58462-K of S. S. Schultz & Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Protest 58462-K of S. S. Schultz & Co., 18 Cust. Ct. 183 (cusc 1947).

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Opinion

Opinion by

Oliver, P. J.

A Government chemist testified that he analyzed a sample of the merchandise and found it to consist of synthetic phenolic resin cemented to a piece of galalith, the proportions being approximately 80 percent resin and 20 percent galalith. He also stated that the synthetic resin had no filler and did not'serve as a binding agent. By stipulation entered into between the respective parties the record in Abstract 45795 was received in evidence. On the record presented the merchandise in question was found to be a manufacture of synthetic phenolic resin and accordingly was held dutiable at 20 percent under paragraph 1558 as claimed.

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Opinion by

Oliver, P. J.

A Government chemist testified that he analyzed a sample of the merchandise and found it to consist of synthetic phenolic resin cemented to a piece of galalith, the proportions being approximately 80 percent resin and 20 percent galalith. He also stated that the synthetic resin had no filler and did not'serve as a binding agent. By stipulation entered into between the respective parties the record in Abstract 45795 was received in evidence. On the record presented the merchandise in question was found to be a manufacture of synthetic phenolic resin and accordingly was held dutiable at 20 percent under paragraph 1558 as claimed.

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Bluebook (online)

18 Cust. Ct. 183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-58462-k-of-s-s-schultz-co-cusc-1947.