Graser-Rothe v. United States

The merchandise in this case was assessed by the collector as chair canes manufactured from rattan under paragraph 173 of the act of 1913. The protest claimed free entry as “rough rattan sticks cut in lengths only” under paragraph 648 of the same act.

In the argument before this court the importer claims free entry upon the theory that the merchandise is “reeds, unmanufactured *143* * * or not further advanced than cut into lengths,” which is a prescribed free-entry condition in paragraph 648, which we quote :

648. Woods: Cedar, including Spanish cedar, lignum-vitse, lancewood, ebony, box,…