Tregoning Boat Co. v. United States

Oliver, Presiding Judge:

This is a suit against the United States in which the plaintiff seeks to recover the duties paid in connection *197witb tbe entry of wbat is described on tíre pro jorma invoice as “1 unfinished 17 foot wood boat bull” which arrived at the port of Seattle on board a steamer as cargo.

Duty was assessed thereon at the rate of 33){per centum ad valorem under the provision in paragraph 412 of the Tariff Act of 1930 for “manufactures of wood * * * or of which wood * * * is the component material of chief value, not specially provided for.”

Plaintiff claims that the so-called “boat…