Lang v. United States

The question here presented is whether certain wood flour, so called, is dutiable, as assessed and as held by the Board of General Appraisers, at 35 per cent ad valorem under paragraph 215 of the act of 1909 as manufactures of wood, or whether it is dutiable at 20 per cent ad valorem under paragraph 480 as a nonenumerated article, or directly or by similitude at 20 per cent ad valorem under paragraph 203 as wood, unmanufactured, not specially provided for.

The board found that the wood flour was produced by pulverizing or grinding up wood and thereafter screening it to different degrees of…