Case Name: Protests 7194-K, etc., of Seaboard Lumber Sales Co., Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-04-17
Citations: 6 Cust. Ct. 612
Docket Number: No. 45734
Parties: Protests 7194-K, etc., of Seaboard Lumber Sales Co., Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 612–612

Head Matter:
No. 45734.
Protests 7194-K, etc., of Seaboard Lumber Sales Co., Ltd. (New York).

Opinion:
Opinion by
Walker, J.
In accordance with stipulation of counsel and on the authority of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391) it was held that the board measurement of the lumber in question should have been determined on the basis of the condition in which imported and that no addition should have been made for sawing, planing, or for tonguing and grooving.