Frank P. Dow Co. v. United States

Newman, Judge:

Presented for our determination in these two consolidated protests is the proper tariff classification of certain square and rectangular welded steel tubes exported from Japan and entered at the port of Portland, Oregon.

The tubes were assessed with duty by the collector of customs at the rate of lO1/) per centum ad valorem under the provision in paragraph 328 of the Tariff Act of 1930, as modified by T.D. 54108, for “other” finished or unfinished iron or steel tubes, not specially provided for. Plaintiffs claim that the tubes are properly dutiable at the rate of 0.3 cent per…