Case Name: Protest 32894-K of Seaboard Lumber Sales, Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-06-24
Citations: 9 Cust. Ct. 367
Docket Number: No. 47327
Parties: Protest 32894-K of Seaboard Lumber Sales, Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 367–367

Head Matter:
No. 47327.
Protest 32894-K of Seaboard Lumber Sales, Ltd. (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 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 planing, or tonguing and grooving. Protest sustained to this extent.