Case Name: Protest 993398-G of Ballmill Lumber Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-01-14
Citations: 8 Cust. Ct. 440
Docket Number: No. 46818
Parties: Protest 993398-G of Ballmill Lumber Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 440–440

Head Matter:
No. 46818.
Protest 993398-G of Ballmill Lumber Co. (New York).

Opinion:
Opinion by
Walker, J.
It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that no addition should have been made to the imported quantity for planing, tonguing, and grooving. The protest was therefore sustained.