John A. Steer Co. v. United States

This is an appeal from the judgment of the Customs Court, Second Division (C.D. 2667) 56 Cust. Ct. 410, overruling appellant’s protest as to importations invoiced as “Seamless Steel Tubes, with plain square ends * * The importations were classified as “finished or unfinished steel tubes,” n.s.p.f.,1 and claimed as “structural shapes of * * * steel.”2

*83The opinion below quotes, as follows, the essential paragraphs of an oral stipulation of facts entered into by the parties:

* * * It is hereby stipulated and agreed that the merchandise consists of seamless steel tubes, made to American Petroleum…