Mexican Hardwood Lumber Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 40836. [Oral argument Feb. 13,1918, by Mr. Barnes and Mr. Lawrence.]
1Opinion of the CourtBarber, Judge
The question in this case is whether the collector’s classification and assessment of sawed juanacosta lumber as cabinet wood under .paragraph 169 of the tariff act of 1913 should or should not be sustained.
We quote the paragraph:
169. Cedar commercially known as Spanish cedar, lignum-vit®, lancewood, ebony, box, granadilla, mahogany, rosewood, and satinwood; all the foregoing when sawed into boards, planks, deals, or other forms, and not specially provided for in this section, and all cabinet woods not further advanced than sawed, 10 per centum ad valorem; veneers of wood, 15 per centum ad…
2Cases cited2 opinions
- Mitsui v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. MitsuiCourt of Customs and Patent Appeals · 1913
3Cited by1 opinion
- Wheeler v. United StatesCourt of Customs and Patent Appeals · 1921