United States v. Steeb

This is an appeal by the United States from the decision of the Board of General Appraisers sustaining a claim for the free entry of certain split bamboo. There is no evidence showing any further advance, but it is said in the brief to have been cut into 18-inch lengths, the purpose of which cutting is not disclosed. It was assessed for duty by the collector at Seattle at the rate of 35 per cent ad valorem under paragraph 215, act of 1909, as a manufacture of wood or bark or of which wood or bark is the component material of chief value. The board held the merchandise entitled to free entry…