Protest 79437-K of Industrial Commercial Consultants, Inc.

Opinion by

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.