United States v. Mitsui

The merchandise in this case was entered at the port of Los Angeles, Cal., and. was assessgd for duty under paragraph 203 of the tariff act of 1909, as cabinet wood, sawed, at 15 per cent ad valorem.

*450A member of the importing firm testified that it was entered as sawn lumber — ash, poplar, and oak; that its general uses were for many purposes where pine is used; that some of the poplar might be used for trimmings in houses; and that this kind of lumber was sold by the importers to lumber dealers generally.

A witness for the importers who received the shipment testified that it consisted of…