A. W. Fenton Co. v. United States

Oliver, Presiding Judge:

The merchandise involved in this case consists of a wooden boat measuring about 13 feet-in length and valued at approximately $75. It was imported from Canada for use as a pleasure boat and entered at the port of Cleveland. It was classified'by the collector under the provision for manufactures of wood in paragraph 412 of the Tariff Act of 1930 and duty at 33% per centum ad valorem was assessed thereon accordingly. The protest claim is. for duty at the rate of 15 per centum ad valorem as a motorboat under the provisions of paragraph 370 of the same act as modified by…