Best Moulding Corp. v. United States

Oliver, Chief Judge:

The protest in this case was brought by an American manufacturer of wood moldings under the provisions of section 516 (b) of the Tariff Act of 1930, as amended. Documentary evidence establishing compliance with the procedural and jurisdic*103tional requirements of that section were received in evidence by consent, and no issue is raised with respect thereto.

The protest is directed against the action of the collector of customs assessing duty on an importation of wood pine molding at the rate of 25 cents per thousand feet, board measure, under the provision for sawed lumber in…