Protest 58499-K of Louis Wolf & Co.

U.S. Customs Court

Protest 58499-K of Louis Wolf & Co.

14 Cust. Ct. 253

CourtUnited States Customs Court

DecidedMay 17, 1945

DocketNo. 50188

StatusPublished

This text of 14 Cust. Ct. 253 (Protest 58499-K of Louis Wolf & 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.

Bluebook

Protest 58499-K of Louis Wolf & Co., 14 Cust. Ct. 253 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

At the trial a Government chemist testified on behalf of the plaintiff that he had analyzed a sample of the merchandise and found that it consisted entirely of synthetic phenolic resin. Since it is well established that articles composed entirely of synthetic phenolic resin are neither'dutiable directly nor by similitude under paragraph 33, the merchandise was held dutiable at 20 percent under paragraph 1558 as claimed. (Abstracts 49907, 49595, and 45795 cited.)

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Opinion by

Oliver, P. J.

At the trial a Government chemist testified on behalf of the plaintiff that he had analyzed a sample of the merchandise and found that it consisted entirely of synthetic phenolic resin. Since it is well established that articles composed entirely of synthetic phenolic resin are neither'dutiable directly nor by similitude under paragraph 33, the merchandise was held dutiable at 20 percent under paragraph 1558 as claimed. (Abstracts 49907, 49595, and 45795 cited.)

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Bluebook (online)

14 Cust. Ct. 253, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-58499-k-of-louis-wolf-co-cusc-1945.