Isomura v. United States

Barbee,, Judge,

delivered the opinion of the court:

Paragraph 169 of the tariff act of 1913 provides that certain-named cabinet woods when sawed into certain forms and not otherwise specially provided for “ and all cabinet woods not further manufactured than sawed ” shall be dutiable.

Section 647 gives free entry, among other things, to " other lumber not further manufactured than sawed,” etc.

The imported merchandise here is Japanese white-oak lumber not further manufactured than plain sawed, and the single question is, Under which of the above-mentioned paragraphs should it be classified ?

The…