United States v. Byrnes & Co.

This appeal is argued by the Government, but there is no appearance on behalf of importers.

While some question as to the sufficiency of the protest was made by the Government before the Board of General Appraisers, the sole contention here is that the merchandise should be classified, as it was by the collector, under paragraph 175 of the tariff act of 1913, as baskets of bamboo, instead of as manufactures of wood under paragraph 176 of the act, as claimed by the importers and held by the board.

The only testimony introduced before the board was that of a customs examiner, called by importers,…