Opinion by
Oliver, P. J.At the trial a Government chemist testified on behalf of the plaintiff that he had analyzed a sample of the merchandise and found that it consisted entirely of synthetic phenolic resin. Since it is well established that articles composed entirely of synthetic phenolic resin are neither'dutiable directly nor by similitude under paragraph 33, the merchandise was held dutiable at 20 percent under paragraph 1558 as claimed. (Abstracts 49907, 49595, and 45795 cited.)