United States v. Mitsui

This is an appeal from a judgment of the United States Customs Court.

The appeal involves protest No. 191384-G of Mitsui & Co. and protest No. 193356-G of George S. Bush Co.

In protest No. 191384-G the merchandise was described in the invoice as “oak flooring,” and consisted of “thin strips of Japanese white oak Ye" thick, 2" wide, and from 3 to 16' in length. ” The merchandise was assessed by the collector at the port of San Francisco at 20 per centum ad valorem as “wood unmanufactured, not specially provided for,” under paragraph 403 of the Tariff Act of 1922. It is claimed by counsel for…