Carr v. United States

The merchandise in this case consists of dressed birch flooring which was imported from Canada. It was assessed with duty at the rate of 15 per cent ad valorem as a manufacture of wood not specially provided for, under paragraph 176 of the tariff act of 1913.

The importer protested against the assessment, claiming free entry for the flooring under paragraph 647 of the act, as "lumber, not further manufactured than sawed, planed, and tongued and grooved.” A copy of this paragraph follows, with the provision just referred to in italics:

FREE LIST!

647. Wood: Logs, timber, round, unmanufactured,…