United States v. F. W. Myers & Co.

This is an appeal from a judgment of the United States Customs Court, First Division, entered pursuant to its decision (C. D. 1810), sustaining a protest against the collector’s classification and duty assessment of the merchandise here involved.

The merchandise, which constitutes five shipments identical in all material respects, was invoiced as crating lumber for crating purposes and was entered free of duty under the provision in paragraph 1803 (1) of the Tariff Act of 1930 for “sawed lumber and timber, not further manufactured than planed, and tongued and grooved,” subject to tax at the…