Winkler-Koch Engineering Co. v. United States

Lawkence, Judge:'

Certain imported merchandise described in the record as “Seamless hot rolled A. P. I. Casings” was classified by the collector of customs pursuant to the provision in paragraph 328 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 328) for “all other finished or unfinished iron or steel tubes not specially provided for,” *27and duty was assessed thereon at the rate of 25 per centum ad. valorem. The initials A. P. I. are an abbreviation for the words American Petroleum Institute.

Although it is claimed in the protest that the merchandise should be classified as “pipes” in said…