Case Name: Protest 106705-K of Wing On Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946
Citations: 16 Cust. Ct. 238
Docket Number: No. 50942
Parties: Protest 106705-K of Wing On Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 238–238

Head Matter:
No. 50942.
Protest 106705-K of Wing On Co. (New York).

Opinion:
Opinion by
Oliver, P. J.
At the trial a Government chemist testified that he had analyzed a sample of the merchandise and found it to consist entirely of synthetic phenolic resin, and that the synthetic resin was not a binding agent. The case was submitted, plaintiff citing Abstract 49907. Upon the record presented and following the authority cited, the mah jong sets in question were held properly dutiable at 20 percent under paragraph 1558 as claimed.