United States v. Gallagher

Spruce and maple wood sawed into short lengths and partly down the middle was classifiéd by the collector of customs at the port of Chicago as wood not specially provided for, and assessed for duty at 20 per cent ad valorem under that part of paragraph 403 of the act of 1922, which reads as follows:

Par. 403. * * * Wood unmanufactured not specially provided for, 20 per centum ad valorem.

The importer protested that the merchandise was free of duty under section 201 and paragraph 1700 of the free list, which provisions in so far as pertinent read as follows:

Sec. 201. That on and after the day…