Opinion by
Oliver, P. J.At the trial a Government chemist testified that he had analyzed a sample of the merchandise in issue; that it consisted of synthetic phenolic resin cemented to a piece of galalith, the proportions being approximately 80 percent resin'and 20 percent galalith; and that the synthetic resin did not serve as a binding agent. From the record presented and following Abstract 49907, it was held that the mah jong sets in question were properly dutiable as claimed.