United States v. Winkler-Koch Engineering Co.

This is an appeal from the judgment entered by the Second Division of the United States Customs Court in conformity with its decision, C. D. 1494, 30 Cust. Ct.' 26, sustaining the protest of appellee against the classification of, and consequent duty assessment upon, certain merchandise by the Collector of Customs at the port of Houston, Texas. The merchandise is referred to broadly in the court’s decision as “Seamless hot rolled A. P. I. [American Petroleum Institute] Casings,” and is described therein in more minute detail.

The brief on behalf of the Government before us states:

These casings…