Pacific Customs Brokerage Co. v. United States

Walker, Judge:

These protests are directed against the action of the collector of customs at the port of Portland, Maine, in assessing duty at the rate of 10 per centum ad valorem under paragraph 406 of the Tariff Act of 1930, or 5 per centum under the same paragraph as amended by the Canadian Trade Agreement reported in T. D. 49752, on certain so-called dimension stock, claiming the same to be entitled to free entry under paragraph 1803 of the same act as “sawed lumber” and subject to duty or tax only at the rate of $1.50 per thousand feet, board measure, under the provision for “lumber” in…