United States v. Nightingale

Paragraph 203 imposes a duty of 15 per cent on—

Sawed boards, planks, deals, and all forms of sawed cedar, * * * and all other cabinet woods, * * * veneers of wood, and wood unmanufactured, not specially-provided for in this section, twenty per centum ad valorem.

The claim of the protest was sustained by the board for entry under paragraph 712, which exempts from duty—

Wood: Logs and round unmanufactured timber, including pulp woods, firewood, handle bolts, shingle bolts, gun blocks for gun stocks rough hewn or sawed or planed on one side, hop poles, ship timber, and ship planking; all the…