United States Customs Court December 14, 1945, No. 50767 (Protest 88698-K of Whitney Bros.)

Oliver, Presiding Judge:

This case presents the question of the dutiability of a Chinese junk which arrived in the United States as cargo on the deck of a steamer and was assessed with duty by the collector of customs at the rate of 33% percent ad valorem under the provision in paragraph 412, Tariff Act of 1930, for “manufactures of wood * * * or of which wood * * * is the component, material of