United States v. Rochester Last Works

The importations now in question consist of so-called last blocks, which are roughly shaped blocks of wood bearing a crude resemblance in form to finished shoe lasts. They were manufactured into their present shape by the use of saws and lathes, and not by means of axes or adzes. They are designed to be converted in this country into finished shoe lasts by further processes, and they possess no other commercial use or value.

The collector, acting upon the authority of T. D. 38853, classified the articles for tariff purposes as “manufactures of wood” under paragraph 176, tariff act of 1913, and…