United States Customs Court, 1946

Protest 106705-K of Wing On Co.

Protest 106705-K of Wing On Co.
United States Customs Court · Decided July 1, 1946 · Oliver
16 Cust. Ct. 238
Protest 106705-K of Wing On 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 and found it to consist entirely of synthetic phenolic resin, and that the synthetic resin was not a binding agent. The case was submitted, plaintiff citing Abstract 49907. Upon the record presented and following the authority cited, the mah jong sets in question were held properly dutiable at 20 percent under paragraph 1558 as claimed.

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