Case Name: Protests 22305-K, etc., of Pacific Customs Brokerage Co. (Portland, Maine)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-01-02
Citations: 10 Cust. Ct. 364
Docket Number: No. 47868
Parties: Protests 22305-K, etc., of Pacific Customs Brokerage Co. (Portland, Maine).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 364–365

Head Matter:
Before the First Division,
January 2, 1943
No. 47868.
Protests 22305-K, etc., of Pacific Customs Brokerage Co. (Portland, Maine).

Opinion:
Opinion by
Walker, J.
It was stipulated thaf" 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 the lumber was imported and that no addition should have been made for planing, tonguing, and/or grooving. Protests sustained to that extent.