Protests 102840-K of Mimosa American Corp.

Opinion by

Oliver, P. J.

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, C. D. 850). There being no provision in the act for manufactures composed wholly or in chief value of synthetic…