Close v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoices as “Crating S4S” and consists of lumber sawn to specific dimensions of length, thickness, and width. It was assessed with duty at the rate of 33K per centum ad valorem under the provision in paragraph 412 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 412) for “manufactures of wood * * * not specially provided for.”

It is claimed to be properly dutiable at 50 cents per thousand feet, board measure, under the provision for—

* * * sawed lumber * * * not specially provided for * * * if of fir, spruce,…