Case Name: Protest 79437-K of Industrial Commercial Consultants, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-06-30
Citations: 13 Cust. Ct. 254
Docket Number: No. 49595
Parties: Protest 79437-K of Industrial Commercial Consultants, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 254–254

Head Matter:
No. 49595.
Protest 79437-K of Industrial Commercial Consultants, Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
At the trial plaintiff produced two witnesses and their testimony, together with a report of the customs laboratory, showed the merchandise to be 100 percent synthetic phenolic resin. In view of the record and following Abstract 45795, which was incorporated herein, the merchandise was found to be a manufacture of synthetic phenolic resin. The claim under paragraph 1558 was sustained.