Winkler-Koch Engineering Co. v. United States

Laweence, Judge:

The plaintiff herein seeks to recover allegedly excessive duties imposed by the collector of customs at the port of Houston, Tex., on an importation invoiced as “Seamless hot rolled A. P. I. Casings made from material Grade ‘C’ in lengths of 25'-32', screwed and socketed, oiled in- and outside.” The merchandise was entered as “seamless steel tubes,” and was assessed with duty at the rate of 25 per centum ad valorem under the provision in paragraph 328 of the Tariff Act of 1930 for “all other finished or unfinished iron or steel tubes not specially provided for.” Plaintiff…