Protest 58499-K of Louis Wolf & Co.

U.S. Customs Court

Protest 58499-K of Louis Wolf & Co.

14 Cust. Ct. 253

United States Customs Court·Decided May 17, 1945·No. No. 50188·Published

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.)

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

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14 Cust. Ct. 253 (Protest 58499-K of Louis Wolf & Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.