Holmes v. United States

Mollison, Judge:

The plaintiff in the above-enumerated protest imported into the United States from Canada certain wood described on the invoice as “Glued Maple S2S” on which duty was assessed at the rate of 16% per centum ad valorem under the provision in paragraph 412, Tariff Act of 1930, as modified by T.D. 52373, for “Manufactures of wood * * * not specially provided for.”

The protest claim is for free entry under the provision in paragraph 1803 of the said act for “Wood: (1) * * * sawed lumber * * * not further manufactured than planed, and tongued and grooved * * with consequent…