Case Name: Protest 67242-K of Standard Import & Export Co. of China (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-07-12
Citations: 17 Cust. Ct. 163
Docket Number: No. 51241
Parties: Protest 67242-K of Standard Import & Export Co. of China (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 163–163

Head Matter:
Before the First Division,
July 12, 1946
No. 51241.
Protest 67242-K of Standard Import & Export Co. of China (New York).

Opinion:
Opinion by
Oliver, P. J.
A sample of the merchandise received in evidence as exhibit 1 was submitted to the customs laboratory for analysis. The chemist's report, received in evidence as exhibit 2, showed that "The sample is composed entirely of synthetic phenolic resin. The resin is not serving as a binding agent." In accordance therewith and following Abstract 49907 the claim at 20 percent under paragraph 1558 was sustained.