Case Name: Protest 871610-G of Briarwood Corp. (Cleveland)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-25
Citations: 1 Cust. Ct. 458
Docket Number: No. 39702
Parties: Protest 871610-G of Briarwood Corp. (Cleveland).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 458–458

Head Matter:
Before the Third Division,
October 25, 1938
No. 39702.
Protest 871610-G of Briarwood Corp. (Cleveland).

Opinion:
Opinion by
Keefe, J.
The testimony established that the gourds were naturally dried and the ends, four or five inches from the stems, were sawed therefrom, the pith removed, and imported for use in the manufacture of calabash pipes. On the authority of Anheuser-Busch v. United States (207 U. S. 556) and Quong v. United States (20 C. C. P. A. 192, T. D. 45981) the merchandise was held to be more specifically provided for as a raw or unmanufactured article at 10 percent under paragraph 1558.