John A. Steer Co. v. United States

Landis, Judge:

The merchandise involved herein is described on the invoices as “Seamless Steel Tubes, with plain square ends, made *411from API Grade J-55 material, in random lengths maximum 30 Ft. Suitable for the manufacture of screwed couplings for API Casing.” At the hearing, three protests, Nos. 286069-K, 286070-K, and 287300-K were consolidated for trial with protest 282306-K.

The merchandise was classified by the collector of customs under paragraph 328, Tariff Act of 1930 (19 U.S.C. § 1001, par. 328), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84…