No. 50728 | Cust. Ct. | Nov 30, 1945
Opinion by
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" date_filed="1944-05-03" court="Cust. Ct." case_name="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" date_filed="1941-04-30" court="Cust. Ct." case_name="Rolls Razor, Inc. v. United States">6 Cust. Ct. 271, C. D. 480, cited.)