F. W. Myers & Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest was imported from Canada in five separate shipments and entered at the port of Malone, N. Y. Each importation was described on its invoice by language which identified the shipment as dressed crating lumber and was entered free of duty under the provision in paragraph 1803 (1) of the Tariff Act of 1930 for sawed lumber, not further manufactured than planed, and tongued and grooved, but subject to tax at the appropriate rate applicable to lumber under the Internal Revenue Code.

There does not seem to be any dispute that some of the…