United States v. Young

The imported merchandise involved in this case consists of pieces of African cedar, about 7 inches long, 2 inches wide, 'and one-fourth of an inch thick. They were classified and assessed by the collector under paragraph 403 of the Tariff Act of 1922.

Importer protested, claiming free entry under paragraph 1700 of the act.

The Board of General Appraisers, now the United States Customs Court, sustained the protest. The Government appealed.

Paragraph 403 provides for certain named woods (which do not include the merchandise here) in the log, at one rate; in all other forms not further manufactured…