Case Name: Protests 71884-K, etc., of China Importing Co. et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-05-17
Citations: 14 Cust. Ct. 253
Docket Number: No. 50190
Parties: Protests 71884-K, etc., of China Importing Co. et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 253–254

Head Matter:
No. 50190.
Protests 71884-K, etc., of China Importing Co. et al. (New York).

Opinion:
Opinion by
Oliver, P. J.
At the trial a Government chemist testified on behalf of the plaintiffs that he had analyzed samples of the merchandise and found that they consisted entirely of synthetic phenolic resin. The record in Abstract 49907 was admitted in evidence and made a part of the record herein. On the record presented and following the authority cited the merchandise in question was held dutiable at 20 percent under paragraph 1558 as claimed.