Protests 102840-K of Mimosa American Corp.

U.S. Customs Court

Protests 102840-K of Mimosa American Corp.

15 Cust. Ct. 338

CourtUnited States Customs Court

DecidedNovember 30, 1945

DocketNo. 50728

StatusPublished

Cited by5 cases

This text of 15 Cust. Ct. 338 (Protests 102840-K of Mimosa American Corp.) 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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Protests 102840-K of Mimosa American Corp., 15 Cust. Ct. 338 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

It was agreed that from an analysis of merchandise analyzed by a Government chemist, synthetic resin was the component of chief value; that the articles in question are not laminated, nor made of laminated products; and that the synthetic resin did not act as a binding agent. Upon the agreed facts, it was held that the merchandise was excluded from classification under paragraph 1539 (b), following Lee & Schiffer, Inc. v. United States (12 Cust. Ct. 183, C. D. 850). There being no provision in the act for manufactures composed wholly or in chief value of synthetic resin, the claim at 20 percent under paragraph 1558, was sustained: (Rolls Razor, Inc. v. United States, 6 Cust. Ct. 271, C. D. 480, cited.)

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Opinion by

Oliver, P. J.

It was agreed that from an analysis of merchandise analyzed by a Government chemist, synthetic resin was the component of chief value; that the articles in question are not laminated, nor made of laminated products; and that the synthetic resin did not act as a binding agent. Upon the agreed facts, it was held that the merchandise was excluded from classification under paragraph 1539 (b), following Lee & Schiffer, Inc. v. United States (12 Cust. Ct. 183, C. D. 850). There being no provision in the act for manufactures composed wholly or in chief value of synthetic resin, the claim at 20 percent under paragraph 1558, was sustained: (Rolls Razor, Inc. v. United States, 6 Cust. Ct. 271, C. D. 480, cited.)

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15 Cust. Ct. 338, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-102840-k-of-mimosa-american-corp-cusc-1945.

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