United States Customs Court, 1945

Protest 58462-K of S. S. Schultz & Co.

Protest 58462-K of S. S. Schultz & Co.
United States Customs Court · Decided November 30, 1945 · Oliver
15 Cust. Ct. 337
Protest 58462-K of S. S. Schultz & Co.

Opinion of the Court

Opinion by

Oliver, P. J.

At the trial a Government chemist testified that he had analyzed a sample of the merchandise in issue; that it consisted of synthetic phenolic resin cemented to a piece of galalith, the proportions being approximately 80 percent resin'and 20 percent galalith; and that the synthetic resin did not serve as a binding agent. From the record presented and following Abstract 49907, it was held that the mah jong sets in question were properly dutiable as claimed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.