Protest 86831-K of Wing On Co.

U.S. Customs Court

Protest 86831-K of Wing On Co.

17 Cust. Ct. 183

CourtUnited States Customs Court

DecidedSeptember 19, 1946

DocketNo. 51306

StatusPublished

This text of 17 Cust. Ct. 183 (Protest 86831-K of Wing On 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 86831-K of Wing On Co., 17 Cust. Ct. 183 (cusc 1946).

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Opinion

[184]*184Opinion by

Oliver, P. J.

Two samples of the figures received in evidence were sent to the customs laboratory for analysis. The chemist’s report showed that the merchandise represented by the samples is made entirely of synthetic phenolic resin and that the synthetic resin does not serve as the binding agent. On the record presented and following Abstract 49907, said merchandise was held dutiable at 20 percent under paragraph 1558, as claimed. As to the items of mah jong sets, no proof having been submitted to overcome the presumption of correctness attaching to the collector’s classification, the claim as to said merchandise was overruled.

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[184]*184Opinion by

Oliver, P. J.

Two samples of the figures received in evidence were sent to the customs laboratory for analysis. The chemist’s report showed that the merchandise represented by the samples is made entirely of synthetic phenolic resin and that the synthetic resin does not serve as the binding agent. On the record presented and following Abstract 49907, said merchandise was held dutiable at 20 percent under paragraph 1558, as claimed. As to the items of mah jong sets, no proof having been submitted to overcome the presumption of correctness attaching to the collector’s classification, the claim as to said merchandise was overruled.

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Bluebook (online)

17 Cust. Ct. 183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-86831-k-of-wing-on-co-cusc-1946.