United States Customs Court, 1950

Paramount Bead Corp. v. United States

Paramount Bead Corp. v. United States
United States Customs Court · Decided September 12, 1950 · Oliver
25 Cust. Ct. 271; 1950 Cust. Ct. LEXIS 280
Paramount Bead Corp. v. United States

Opinion of the Court

Opinion by

Oliver, C. J.

At the trial the assistant chief chemist in the United States Customs Laboratory at the port of New York testified that an analysis of a sample of the merchandise involved showed it to be an article composed wholly of polymerized styrolene resin which, he stated, was a synthetic resin. The records in Abstracts 45795, 49907, 50189, and 51959 were incorporated herein. On the record presented and following the cited authorities, the claim-at 20 percent under paragraph 1558 was sustained.

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