Protest 88698-K of Whitney Bros.

Oliver, Presiding Judge:

This case presents the question of the dutiability of a Chinese junk which arrived in the United States as cargo on the deck of a steamer and was assessed with duty by the collector of customs at the rate of 33% percent ad valorem under the provision in paragraph 412, 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 the junk is a “vessel” under the definition thereof found in section 3, Revised Statutes (1 U. S. C. § 3), and therefore was not subject to…