Case: Protests 102840-K, etc., of Mimosa American Corp. (New York)
Abbreviation: Protests 102840-K of Mimosa American Corp.
Decision Date: 1945-11-30
Docket Number: No. 50728
Citation: 15 Cust. Ct. 338
Volume: 15
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 102840-K, etc., of Mimosa American Corp. (New York).
Judges: 
Pages: 338–338

Head Matter:
No. 50728.
Protests 102840-K, etc., of Mimosa American Corp. (New York).

Opinion:
Opinion by
Oliver, P. J.
It was agreed that from an analysis of merchandise analyzed by a Government chemist, synthetic resin was the component of chief value; that the articles in question are not laminated, nor made of laminated products; and that the synthetic resin did not act as a binding agent. Upon the agreed facts, it was held that the merchandise was excluded from classification under paragraph 1539 (b), following Lee & Schiffer, Inc. v. United States (12 Cust. Ct. 183, C. D. 850). There being no provision in the act for manufactures composed wholly or in chief value of synthetic resin, the claim at 20 percent under paragraph 1558, was sustained: (Rolls Razor, Inc. v. United States, 6 Cust. Ct. 271, C. D. 480, cited.)