Case Name: Protest 86831-K of Wing On Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-09-19
Citations: 17 Cust. Ct. 183
Docket Number: No. 51306
Parties: Protest 86831-K of Wing On Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 183–184

Head Matter:
Before the First Division,
September 19, 1946
No. 51306.
Protest 86831-K of Wing On Co. (New York).

Opinion:
Opinion 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.