Mitsui v. United States

The merchandise the subject of our present inquiry consists of three importations of Japanese white-oak lumber. The invoice is missing in one case, but the collector reports it to have been sawed cabinet lumber. The invoice of another importation describes the lumber as quarter-sawed oak and plain oak. The invoice description of the third is plain oak boards. Two of the importations were under the tariff act of 1909 and the other was made under the tariff act of 1913. In each instance the oak was assessed for duty as *308cabinet wood not further manufactured than sawed, that under the tariff act…