Case Name: Protest 993836-G of M. V. Jenkins (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-01-21
Citations: 8 Cust. Ct. 447
Docket Number: No. 46854
Parties: Protest 993836-G of M. V. Jenkins (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 447–447

Head Matter:
No. 46854.
Protest 993836-G of M. V. Jenkins (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 (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.