International Paper Co. v. United States

Mollison, Judge:

This is an action against the United States in which plaintiff seeks to recover customs duties paid on the importation of 67,464 board feet of sawed lumber imported from Canada and entered at Boundary Cottage, Maine, which is a subport under the headquarters port of Holeb-Jackman, Maine. That part of the merchandise in question which consisted of sawed spruce and fir lumber was assessed with duty at the rate of 60 cents per thousand feet, board measure, under the provisions of paragraph 401 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 401), as modified by the Canadian…