United States v. Swain & Boggs Co.

Paragraph 176 of the tariff act of 1913, among other things, pro- ’ vides for “manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for,” at a duty rate of 15 per cent ad valorem.

Paragraph 647 of the same act gives free entry to “sawed boards, planks, deals, and other lumber, not further manufactured than ■ sawed, planed, and tongued and grooved. ”

The imported merchandise here is pieces of wood of the following dimensions: 1 by 2 inches, 56 inches long; 1 by 2 inches, 13 inches' long; 1 by 3 inches, 60 inches long; \ inch by 3…