United States v. Briggs Manufacturing Co.

The importer made nine entries of merchandise at the port of Detroit, under the Tariff Act of 1922. The entries described the goods as “cottonwood veneer panels” in two instances, “cottonwood veneer,” in four, “built-up wood,” in one, and “three-ply cottonwood veneer” in two. The collector, in each case, classified the same for duty as manufactures of wood under paragraph 410 of said act at *233K per centum ad valorem. The importer protested, claiming the goods to be' properly dutiable under paragraph 403 of said act at 20 per centum ad valorem as veneers of wood. In his reports made in…