Case Name: Protests 46347-K, etc., of Border Brokerage Co., Inc. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-07-10
Citations: 9 Cust. Ct. 378
Docket Number: No. 47374
Parties: Protests 46347-K, etc., of Border Brokerage Co., Inc. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 378–378

Head Matter:
No. 47374.
Protests 46347-K, etc., of Border Brokerage Co., Inc. (Seattle).

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 (6 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed on the basis of the condition in which imported, and that no addition should have been made for the planing, tonguing, and grooving. Protests sustained to this extent.