Wanner v. United States

The merchandise was assessed for duty by the collector of customs at the port of New York, whereat it was imported, as "House or cabinet furniture * * * wholly or partly finished,” under the provisions of paragraph 215 of the tariff act of 1909. The importer’s contention is that it is properly dutiable as “wood unmanufactured,” under the provisions of .paragraph 203 of that act.

At the hearing, the Government justified the assessment by the collector upon the grounds that not only is the merchandise properly described as “house or cabinet furniture wholly or in chief value of wood, wholly or…