John V. Carr & Son, Inc. v. United States

MollisoN, Judge:

Paragraph 402, Tariff Act of 1930, contains a provision for “Maple (except Japanese maple) * * *: Flooring.” The plaintiff herein imported certain merchandise described in the invoices as “Selected High Grade Hard Maple lumber, dressed 4 sides and T&G.” The collector classified the merchandise under the foregoing provision of paragraph 402 and took duty at the rate of 4 per centum ad valorem under the modification thereof by the Presidential proclamation relating to the General Agreement on Tariffs and Trade, T.D.51802.

The plaintiff claims that the merchandise is not maple…