Wing Wo Lung Co. v. United States

Opinion by

Oliver, C. J.

At the trial the defendant contended that the merchandise is dutiable at 35 percent under paragraph 1538 by similitude to manufactures of ivory. A Government chemist’s report received in evidence (exhibit 2) states that the sample of the merchandise (exhibit 1) is composed wholly of synthetic phenolic resin with a little pigment but that the resin does not serve as a binding agent. In this connection, the records in Abstracts 45795, 49907, 51306, and 51959 were incorporated herein. The testimony of the examiner íd the case of Wenchow Importing Co. v. United States,…