Legal Opinion

United Supply & Mfg. Co. v. United States

United States Customs Court

Decided September 13, 1956No. C. D. 1804PublishedCited by 9 opinions

1Opinion of the Court

LaweeNCB, Judge:

The merchandise to which protest 266240-K/4765 relates consists of seamless hot-rolled steel oil-well casings of various diameters, lengths, and weights, not screwed and socketed nor threaded at the ends.

The articles in protest 269156-K/4892 are likewise seamless hot-rolled steel oil-well casings similar to those in the previous case, except that the casings are screwed and socketed at the end.

The collector of customs classified said casings as all other finished or unfinished iron or steel tubes, not specially provided for, and imposed duty at the rate of 12% per centum ad…

2Cases cited2 opinions

  1. Humble Oil & Refining Co. v. United StatesUnited States Customs Court · 1954
  2. Winkler-Koch Engineering Co. v. United StatesUnited States Customs Court · 1953

3Cited by9 opinions

  1. American Mannex Corp. v. United StatesUnited States Customs Court · 1966
  2. Humble Oil & Refining Co. v. United StatesUnited States Customs Court · 1958
  3. Albert Pipe Supply Co. v. United StatesUnited States Customs Court · 1957
  4. Baron Iron & Equipment Co. v. United StatesUnited States Customs Court · 1957
  5. Baron Tube Co. v. United StatesUnited States Customs Court · 1962

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