United States v. Tampa Box Co.

This appeal, which is from the classification side of the United States Customs Court, involves cedar logs imported from Mexico in 1923. There were two importations, entries, protests, and liquidations, but, as the issues are the same, so far as we undertake to decide them, they will be referred to as one.

The collector classified the logs and assessed duty thereon under paragraph 403 of the Tariff Act of 1922, which, so far as applicable, is as follows:

Cedar commercially known as Spanish cedar, * * * in the log, 10 per centum ad valorem.

Importer does not challenge either the classification or…