United States Customs Court November 10, 1944, No. 49793 (Protest 84785-K 12570 of Jensen)

Opinion by

Walker, J.

The evidence showed that the merchandise was produced by taking sawn cedar lumber and running it through a molding machine, which operates with knives in a manner similar to a- planing machine, and that the process is akin to that which produces ceiling material or tonguing and grooving.