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INTERNAL REVENUE CODE OF 1954
Subchapter!)—Lumber Sec. 4551. Imposition of tax. Sec. 4552. Definitions. Sec. 4553. Exemption, SEC. 4551. IMPOSITION OF TAX.
In addition to any other tax or duty imposed by law, there is hereby imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise provide, a tax at the rates specified. For the purposes of such tax, the term "United States" includes Puerto Rico. (1) IN GENERAL.—Lumber, rough or planed or dressed on one or more sides, except flooring made of maple (other than Japanese maple), birch, or beech, $3 per 1,000 feet, board measure. (2) W O O D DOWELS.^—
(A) Dowels made of fir, spruce, pine, hemlock, larch, or cedar (except cedar commercially known as Spanish cedar), 75 cents per 1,000 feet, board measure. (B) Dowels made of Japanese maple, Japanese white oak, teak, box, ebony, lancewood, or lignum vitae, $3 per 1,000 feet, board measure. (C) Dowels made of wood and for which no rate of tax is specified under subparagraph (A) or (B), $1.50 per 1,000 feet, board measure. SEC. 4552. DEFINITIONS. (a) BOARD M E A S U R E. — I n determining board measure for the pur-
poses of this subchapter, no deduction shall be made on account of planing, tonguing, and grooving. (b) LUMBER.—As used in this subchapter "lumber" includes sawed timber. This section shall apply— (1) unless in conflict with any international obligation of the United States or (2) if so in conflict, then on the termination of such obligation otherwise than in connection with the undertaking by tHe United States of a new obligation which continues such conflict. SEC. 4553. EXEMPTION.
The tax imposed by section 4551 shall not apply to lumber of Northern white pine (pinus strobus), Norway pine (pinus resinosa), Western white spruce, and Engelmann spruce.
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