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

DoNLON, Judge:

The merchandise in issue, imported at Port Huron from Canada, is described in the entry papers as Western White Spruce Lumber. Of the total shipment of 37,975 board feet so entered, the customs officials found that 34,375 board feet were, in fact, not only sawed, tongued and grooved, but also cut to size for use in making box spring frames. The 34,375 board feet of lumber were classified in liquidation as parts of furniture, wholly or partly finished, dutiable under paragraph 412, Tariff Act of 1930, as modified, at 17 per cent ad valorem.

The balance of the shipment, evened off…