United States v. Stirn

This appeal involves the dutiability of wooden beams imported into the country wound with spun silk. The collector of customs at the *63port of New York classified tbe beams as manufactures of wood and assessed them for duty at 36 per cent ad valorem under the provisions of paragraph 215 of the tariff act of 1909, which paragraph reads as follows:

215. House or cabinet furniture wholly or in chief value of wood, wholly or partly finished, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for in this section, thirty-five per…